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HMRC internal manual

Trusts, Settlements and Estates Manual

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

A will should cover all the assets of the deceased. If there are items that are not included, there is a partial intestacy. The executor applies the rules of intestacy to the part of the estate omitted from the will. Whilst applying these rules, the executor must take into account the amount that a beneficiary has already received under the terms of the will.