The husband, wife or civil partner keeps all the assets (including property), up to £250,000, and all the personal possessions, whatever their value.
The remainder of the estate will be shared as follows:
- the husband, wife or civil partner gets an absolute interest in half of the remainder
- the other half is then divided equally between the surviving children
If a son or daughter (or other child where the deceased had a parental role) has already died, their children will inherit in their place.