No Will (Intestacy) - What Happens When Someone Dies Without a Will

If a person dies without having made a will then this is known as ‘dying intestate’. If a person dies intestate, the government will receive the assets if there are no close relatives. If there are relatives but no will, the wishes of the deceased may not be followed and this is why it is vital to have a will.

If there is no will, then the estate is distributed according to the Law on Intestacy. Most people tend to think if they are married that everything will pass to their spouse and this is not the case. Here are the basic rules on intestacy:

• If there is a surviving spouse and surviving children: The spouse takes the deceased’s personal effects (the deceased’s personal belongings). They also get £125,000 free of Inheritance Tax and a life interest in half the remainder of the estate. The children take the other half of the remainder of the estate and the capital comprising the spouse’s life interest fund when the spouse dies.

• If there are children but no surviving spouse: The children take the whole of the estate in equal shares.

• If there is a surviving spouse and no children but a parent or parents of the deceased: The spouse takes the personal effects, £200,000 free of inheritance tax and half of the remainder of the estate. The parents take the other half.

• If there is a surviving spouse and no children and no parent of the deceased but brothers or sisters of the deceased: The spouse takes the personal effects, £200,000 free of inheritance tax and one half of the remainder of the estate. The brothers and sisters take the other half.

• If there is no surviving spouse and no surviving children, then the estate goes to the following in order of priority:
  • Grandchildren
  • Parents
  • Brothers and sisters (and the children of any who have died).
  • Grandparents.
  • Uncles and Aunts (and the children of any who have died).

• If there are no relatives that meet the above criteria the whole estate goes to the Crown

At this present time, the rules on intestacy do not recognise or apply to people who live together (sometimes known as common law partners). However, a recent change in the law means those people who have entered into a Civil Partnership (whether man and woman or same sex) are recognised when it comes to intestacy.

In relation to the term children, this includes natural, adopted and illegitimate children, but does not include step-children. You can find more information on intestacy from the Treasury Solicitor .

There is a very useful guide on intestacy from the HMRC .