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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: statutory legacy

The statutory legacy payable to a surviving spouse or civil partner (IHTM11032) (IHTM12171) depends on whether the deceased dies

  • with issue, that is children, grandchildren and remoter descendants (table 1), or
  • without issue but with parents brother or sister or issue of brother or sister (table 2).
Date of death Statutory legacy
Table 1 Statutory legacy
Table 2      
       
  1.1.56 to 1.3.70 £1,500 £5,000
  2.3.70 to 1.8.73 £2,250 £7,500
  2.8.73 to 31.12.77 £7,500 £20,000
  1.1.78 to 31.5.81 £25,000 £55,000
  1.6.81 to 31.11.87 £40,000 £85,000
  1.12.87 to 31.12.93 £75,000 £125,000
  1.1.94 to 31.12.2007 £125,000 £200,000
  1.1.2008 to present date £250,000 £450,000

Although interest from the date of the intestate’s death to the date of payment is added to the statutory legacy, for the purpose of spouse or civil partner exemption you should consider the position at the moment of death and ignore the interest when calculating relief.

Rate of interest per year

Date of death Interest
   
1.1.56 to 30.4.80 4%
1.5.80 to 28.2.85 7%
1.3.85 to present date 6%