For probate purposes, the UK consists of three jurisdictions: • England and Wales • Scotland • Northern Ireland If the deceased dies domiciled in one of the these with assets in another, only one grant is necessary. The grant will be taken out wherever the deceased died domiciled. If the grant contains a note of their domicile, it will be recognised in the other parts of the UK. See Practice Note: Recognition of grants and confirmations within the UK, in particular

This Q&A assumes that • the tapering provisions are not in point • the original QRI (the QFRI) was valued at over £350k when it was sold in 2017 and its value remained in the surviving spouse’s estate on their death in April 2022 (albeit that the replacement property was valued at £225k on their death) • the deceased left additional assets (apart from the QRI) on death to their children The answer to this question will depend on the value of both spouses’ estates at their respective deaths, the value of the former residential property when it was sold and the value of all assets being closely inherited. For general information about the residence nil rate band (RNRB), see Practice Note:

A grant of administration is required where the deceased died intestate. The order of priority of entitlement follows the entitlement to an intestate’s estate and is set out in the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 22. Any person within any category set out in NCPR 1987, SI 1987/2024, r 22(1) may take out the grant if: • they have a beneficial interest in the estate, and • they have cleared off in the statement of truth anyone above them in the priority order A grant of administration can issue to one person unless, under any Will or on an intestacy: • a beneficiary is an infant, or • there is a life interest In such a case, letters of administration must be issued to a trust corporation or at least

Depending on the precise circumstances, it seems that two living parents of the deceased's minor children (eg two different mothers of the deceased's respective children) who are capable and willing to act as administrators would have priority to apply for a grant of letters of administration together in priority to one mother and another person

Executors’ authority to deal with foreign assets A partial intestacy is defined as being when the testator has made an effective testamentary disposition of part of their estate but has failed to dispose of the rest of it, eg, where the Will creates a limited interest in an asset without dealing with the remainder interest or where the Will makes a number of pecuniary and specific legacies but fails to dispose of the residuary estate. The part of the estate not dealt with by the Will must be administered in accordance with the intestacy rules. For further information on how the intestacy rules are applied on a partial intestacy, see Practice Note: Intestacy—beneficial entitlement. Entitlement to deal with the deceased’s

We have assumed for the purposes of this Q&A that the deceased’s estate remains unadministered and therefore the personal representative (PR) is acting as such and not as trustee. See Practice Note: Transition from personal representative to trustee. The potential capital gains tax (CGT) liability which would be triggered on the sale of the property is an important consideration. In order for a variation of an estate to be ‘read back’ for CGT purposes under Section 62(6) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992), it must be made in writing within two years of the deceased’s death and for no extraneous consideration. As the deceased died many years ago, a tax-efficient variation would not now be available.

A deceased estate’s liability to HMRC for UK inheritance tax will depend on a number of factors, including the deceased’s long-term residence status (or if they died before 6 April 2025, their domicile at the date of their death), as well as the situs of the assets within the estate. If the deceased died long-term resident (or, previously, domiciled) in the UK, then IHT will be applicable to their worldwide estate apart from excluded

In answering this Q&A, we have limited our research to cover the intestacy provisions relating to an individual who died domiciled in England and Wales and whose estate was situated in England and Wales. We assume you are referring to the deceased having died without any valid Will or testamentary document such that the estate passes on a total intestacy. We also assume that the two predeceased siblings of the deceased did not leave surviving any issue en ventre sa mere. If the deceased

This Q&A assumes that the first deceased individual’s spouse survived them for more than 28 days such that they inherited the estate under the intestacy rules (see: section 46(2A) of the Administration of Estates Act 1925). This Q&A refers you to Practice Note: Intestacy—priority to apply for grant—Q&As, in particular at the section titled ‘Death of an administrator entitled to grant on intestacy: Where an individual entitled on intestacy survives the deceased but dies before applying for a grant’: Where an individual has survived

The position of the surviving spouse The property of the deceased would devolve on the personal representatives of the deceased under section 1 of the Administration of Estates Act 1925 (AEA 1925). In the case of an intestacy, under Rule 22 of the Non-Contentious Probate Rules 1987, SI 1987/2024 (SI 1987/2024, r 22) the surviving spouse would have priority over other persons to be appointed administratrix of the deceased’s estate. They may also be the sole beneficiary. In accordance with the Intestacy Rules under the Inheritance and Trustees’ Powers Act 2014 the surviving spouse takes all the estate if there are no children. If there are children, the surviving spouse receives the first £250,000 and

By section 35 of the Administration of Estates Act 1925: 'Where a person dies possessed of, or entitled to,…an interest in property, which at the time of his death is charged with the payment of money, whether by way of legal mortgage, equitable charge or otherwise (including a lien for unpaid purchase money), and the deceased has not by will deed

The entitlement of a minor to a grant on intestacy The factual situation that arises in this Q&A is where an individual dies intestate with no surviving spouse or civil partner, but leaving a minor child and also both parents. The issue is whether the child can be ‘cleared off’ so that the deceased’s parents can take the grant. The further point made is that if this is not possible, will someone need to take out a grant of letters of administration on behalf of the minor? The intestacy rules The succession to the deceased’s estate on intestacy will be governed by the table in section 46 of the Administration of Estates Act 1925. The amendments enacted by the Inheritance and Trustees’ Powers Act