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HMRC internal manual

Inheritance Tax Manual

Succession: Intestacy: Distributions under intestacy (Scotland): Partial intestacy

The statutory rules of intestacy (IHTM12142) apply not only where there is no Will but also where a Will has left any part of the deceased’s estate undisposed of. Partial intestacy cases are fairly uncommon, but when they do arise, they can be extremely complex.

In a partial intestacy, the intestate part of the estate may be subject to prior and/or legal rights claims (IHTM12201) if the intestate was survived by a spouse or civil partner (IHTM11032) and/or children. The extent of these rights will depend on the nature of the intestate estate (heritable or moveable).

Occasionally a partial intestacy will arise long after the deceased’s death, for example following the death of an individual who had been entitled to an intervening life interest in part of the estate. The chain of events resulting in partial intestacy will generally have been unforeseen and may be most unusual.

You should any case of difficulty or doubt to Technical.