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HMRC internal manual

Inheritance Tax Manual

Succession: intestacy: rules in Northern Ireland: rules of intestacy

The rules of intestacy are to be found in the Administration of Estates (NI) Act 1955 as amended from time to time.

Under these rules the personal representatives are required:

  • to sell the estate and convert it into money with power to postpone the sale and conversion (but personal chattels should not be sold except for special reasons)
  • to pay the deceased’s debts and expenses and any legacies bequeathed by the will, and
  • to distribute the residuary estate in accordance with the distribution rules (IHTM12171) for an intestacy.