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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published
20 March 2016
Updated:
7 April 2026 - See all updates

IHTM12154 - Succession: Intestacy: Distributions under intestacy (Scotland): Ultimus haeres

If there are no surviving relatives (IHTM12153) the Crown as ultimus haeres takes the whole. The Inheritance Tax treatment is the same as for property that passes bona vacantia (IHTM12126).