What happens to your estate if you die intestate?

If someone dies without a will (intestate), their estate is distributed according to intestacy provisions, which vary depending on whether they are married/in a civil partnership and whether they have children. The rules below apply in England and Wales.

Jointly Owned Home

• ·        Joint tenants – property passes automatically to the surviving owner but the deceased’s share counts for inheritance tax.

• ·        Tenants in common – each person owns a defined share, which passes under their will or intestacy rules.

Spouse or Civil Partner, No Children

• ·        Surviving spouse/civil partner inherits the whole estate (must survive by at least 28 days).

• ·        Applies even if separated, but not if divorced. Unmarried partners cannot inherit.

Spouse or Civil Partner and At Least One Child

• ·        Spouse/civil partner inherits personal possessions, first £322,000 of the estate, and 50% of the remainder.

• ·        Remaining 50% goes equally to the children.

• ·        If estate is less than £322,000, spouse/civil partner gets everything.

• ·        Children under 18 have inheritance held in trust until 18.

Children but No Spouse/Civil Partner

• ·        Estate divided equally between children.

• ·        If a child has died, their children (grandchildren) inherit their share equally.

No Spouse/Civil Partner or Children

• ·        Order of inheritance: parents → siblings → grandparents → uncles/aunts.

• ·        If no surviving relatives, estate goes to the Crown (bona vacantia).

Changing the Allocation

• ·        Rules may result in unnecessary inheritance tax.

• ·        Allocation can be changed within 2 years of death by deed of variation if all beneficiaries over 18 agree.