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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: intestacy - introduction

When a person dies without leaving a will, or the will is invalid, he or she is described as `dying intestate’. This is total intestacy where none of the estate is disposed of.

Intestacy can also apply if an executor appointed by a will declines to take up office.

A partial intestacy can also arise where a deceased does not effectively dispose of part of the estate.

Letters of administration (in Scotland confirmation) can be taken out. They authorise a person to administer the estate as a personal representative.