HMRC internal manual

Trusts, Settlements and Estates Manual

TSEM7808 - Deceased persons: intestacy: general - distribution of estate

Legal rules provide for how the estate (or part of the estate) of a person dying intestate is to be distributed.

The rules in England and Wales (see TSEM7822) differ from those in Scotland (see TSEM7842) and from those in Northern Ireland (see TSEM7862).

If you have any problems in dealing with intestacy cases refer for advice to HMRC Administration of Estates Cardiff.