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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: intestacy: England and Wales - distribution of estate

In England and Wales, the distribution of the estate of a person dying intestate is governed by the Administration of Estates Act 1925 as amended from time to time. For the purposes of the Administration of Estates Act 1925 the age of majority of a beneficiary under intestacy is 21 if the intestate died before 1 January 1970 and 18 if the beneficiary died on or after that date.