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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Deceased persons: intestacy: Scotland - surviving spouse or civil partner

If the deceased died survived by a spouse or civil partner, the Act provides for the estate to be distributed as follows.

Surviving spouse or civil partner only

If the deceased died without children, grandchildren, parents, brothers, sisters, or issue of brothers or sisters, the whole estate passes to the surviving spouse or civil partner.

Surviving spouse or civil partner, and child or children

The surviving spouse or civil partner takes

  • any dwelling house owned by the deceased where the surviving spouse or civil partner was ordinarily resident at the date of death, up to a value of £473,000, plus
  • furniture etc up to a value of £29,000.

If the remainder of the estate does not exceed £50,000, the whole passes to the surviving spouse or civil partner. Otherwise £50,000 passes to the surviving spouse or civil partner, plus seven per cent interest on this cash sum from the date of death.

The balance of the estate is divided one third to the surviving spouse or civil partner, and two-thirds to the children per capita and the issue of any predeceasing children per stirpes.

Surviving spouse or civil partner, and grandchildren

If the decease died without children but was survived by grandchildren the surviving spouse or civil partner takes the dwelling house and furniture etc as above.

If the remainder of the estate does not exceed £50,000, the whole passes to the surviving spouse or civil partner. Otherwise, £50,000 passes to the surviving spouse or civil partner plus seven per cent interest on this cash sum from the date of death.

The balance of the estate is divided one-third to the surviving spouse or civil partner, and two-thirds among the grandchildren equally.