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HMRC internal manual

Inheritance Tax Manual

Succession: Simultaneous deaths (commorientes): General law (Northern Ireland)

In Northern Ireland, there is no equivalent of S184 Law of Property Act 1925 (IHTM12192) in England. The result is that the common law presumption of simultaneous deaths still applies in Northern Ireland with one exception. Under Article 30 Wills and Administration Proceedings (NI) Order 1994, where a Will contains provision for a substitute executor operative if the one designated in the Will dies before or at the same time as the testator (IHTM12001) but the deaths occur in circumstances rendering uncertain which of them survived the other, the provision is to take effect.