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HMRC internal manual

Inheritance Tax Manual

Types of joint property: introduction

There are two ways that property in the UK can be jointly owned. These are where:

  • the share of the first to die passes automatically to the other joint owners. Where this applies the share is said to pass ‘by survivorship’, or
  • each joint owner may give their share to someone else under their Will (IHTM12041) (or if they did not make a will, under the rules of intestacy (IHTM12101)).

Although these two principles apply throughout the UK, there are differences between Scottish (IHTM15091) law and the law for the rest of the UK (IHTM15082).