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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: intestacy: England and Wales - fixed sums

The `fixed sums’ referred to at b ii and c ii of TSEM7826 are

  1. if there is issue surviving (see b of TSEM7826) £250,000 where the death occurs on or after 1 February 2009
  2. if there is no issue but a surviving parent, etc (see c of TSEM7826) £450,000 where the death occurs on or after 1 February 2009.