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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: intestacy: distributions in Northern Ireland: surviving spouse or civil partner

The surviving spouse or civil partner’s (IHTM11032) entitlement under an intestacy depends on what other surviving relatives the deceased had at the time of death.

The distribution rules if the deceased dies leaving a surviving spouse or civil partner are:

Without issue, parent, brother, sister or issue of brother or sister

The surviving spouse or civil partner takes the whole estate.

With issue (children, grandchildren and remoter descendants)

The surviving spouse or civil partner takes the personal chattels, the statutory legacy that applies if there is issue (IHTM12172), (table 1) and

  • when one child survives, half the residue absolutely, or
  • when more than one child survives, one third of the residue absolutely

Without issue but with parents brother or sister or issue of brother or sister

The surviving spouse or civil partner takes the personal chattels, the statutory legacy that applies if the deceased dies without issue (IHTM12172), (table 2) and a half share of residue absolutely.