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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Legal background to trusts & estates: intestacy


  • a deceased does not leave a will, or
  • the will was not in a valid format (TSEM6034).

the deceased died intestate, and there is an intestacy.

The deceased’s assets vest in the Public Trustee.

The laws of intestacy determine who will inherit the possessions, and how much each will get. The rules are set out at TSEM7800 onwards.