Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Deceased persons: intestacy: England and Wales - surviving spouse or civil partner

If an intestate leaves a surviving spouse or civil partner, it is provided that

  1. if there are no issue and no surviving parent or brother or sister, or issue of a brother or sister, the whole estate shall pass to the surviving spouse or civil partner absolutely
  2. if there are issue surviving, the surviving spouse or civil partner shall take

 

 

  1. the personal chattels absolutely;
  2. a ‘fixed sum’ (see (a) of TSEM7828), free of inheritance tax and costs, with interest from the date of death, and
  3. a life interest in one-half of the residue of the estate.

 

  1. if there are no issue but a surviving parent or brother or sister, or issue of a brother or sister, the surviving spouse or civil partner shall take -

 

  1. the personal chattels absolutely;
  2. a ‘fixed sum’ (see (b) of TSEM7828), free of inheritance tax and costs, with interest from the date of death, and
  3. an absolute interest in one-half of the residue.

Interest is allowed on the ‘fixed sum’ at the basic rate payable for the time being on funds in court or at such other rate as the court shall direct.