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HMRC internal manual

Trusts, Settlements and Estates Manual

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

Where 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 (whether of the whole or half-blood) or issue of such a brother or sister, the whole estate passes to the surviving spouse or civil partner absolutely
  2. if there are issue surviving, the surviving spouse or civil partner takes

 

  1.  

    1. the personal chattels absolutely
    2. a `fixed sum’ (see a of TSEM7866) free of inheritance tax and costs, with interest at six per cent per annum from the date of death and
    3. an absolute interest in one-half of the residue of the estate, where only one child of the intestate also survives
    4. an absolute interest in one-third of the residue of the estate, where more than one child of the intestate also survive

If a child of the intestate predeceases him leaving issue who survive the intestate, the surviving spouse or civil partner takes the same share as if that child had survived the intestate.

  1. but a surviving parent or brother or sister (whether of the whole or half-blood) or issue of such a brother or sister, the surviving spouse or civil partner takes

 

  1.  

    1. the personal chattels absolutely
    2. a `fixed sum’ (see b of TSEM7866) free of inheritance tax and costs, with interest at six per cent per annum from the date of death and
    3. an absolute interest in one-half of the residue of the estate.