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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Legal background to trusts & estates: invalid will - intestacy

If the will was not in a valid format (TSEM6034), or if there was no will, the deceased died intestate. The law appoints a personal representative to administer the estate. This personal representative is known as an administrator.

The laws of intestacy determine

  • who will inherit the possessions
  • how much each will get.

The rules of intestacy are set out at TSEM7800 onwards.

The property of an intestate vests in the President of the Family Division of the High Court. It later passes to whoever the court appoints administrator.