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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: intestacy: Scotland - distribution of estate

In Scotland, the distribution of a person’s intestate estate or partially intestate estate is governed by the Succession (Scotland) Act 1964, as amended from time to time.

The Act provides for the estate to be distributed to the surviving relatives of the deceased. The values that follow are effective for intestate deaths on or after 1 February 2012.