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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: intestacy: Northern Ireland - fixed sums

The fixed sums referred to at TSEM7864 are

  1. If there is a child/children: £250,000 where the death occurred on or after 1 January 2008.
  2. if there is no child/children but a surviving parent, brother or sister £450,000 where the death occurred on or after 1 January  2008