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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: intestacy: Scotland - no surviving spouse or civil partner

If the deceased died without a surviving spouse or civil partner but was survived by other relatives, the Act provides for the intestate estate to be distributed to the surviving relatives in the following order:

  • children
  • grandchildren
  • either or both parents and brothers and sisters
  • brothers and sisters and their issue
  • uncles and aunts (on either parent’s side)
  • grandparents (on either side)
  • brothers and sisters of any grandparents (on either side).