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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 - fixed sums

The fixed sums referred to at b ii and c ii of TSEM7864 are

  1. if there are issue surviving (see b of TSEM7864) £250,000 where the death occurred on or after 1 January 2008
  2. if there are no issue but a surviving parent, etc (see c of TSEM7864) £450,000 where the death occurred on or after 1 January 2008.