Produced by Tolley
  • 23 Mar 2022 10:56

The following Trusts and Inheritance Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Intestacy
  • Entitlement on intestacy
  • If the deceased is survived by a spouse or civil partner but no issue
  • Earlier rules
  • If the deceased is survived by a spouse or civil partner and issue
  • Earlier rules
  • If deceased is not survived by a spouse or civil partner
  • Definitions of terms
  • Issue
  • Personal chattels
  • More...


Intestacy occurs on death where:

  1. the deceased did not make a valid Will

  2. the Will was revoked (either expressly or by operation of law)

  3. the Will does not dispose of all of the estate, or

  4. all the beneficiaries predeceased the testator

A partial intestacy arises where there is a valid Will but it does not effectively dispose of all parts of the estate. This would happen where, for example, a residuary beneficiary has predeceased the testator and there is no effective substitutional gift. In a partial intestacy, the intestacy rules are applied to the intestate portion only.

The rules on this matter are set out in AEA 1925, s 46, as amended by the Inheritance and Trustees' Powers Act 2014. The rules may be set aside under an order of the court issued under the Inheritance (Provision for Family and Dependants) Act 1975. See the Court orders under the I(PFD)A 1975 guidance note.

The current rules, as described below, have been in force since 1 October 2014. Prior to that date, the structure of entitlement on intestacy was similar but certain thresholds and interests were more limited. It is noted below where the current provisions are different from the previous regime.

Property owned as a joint tenant does not devolve under the intestacy rules but passes to the surviving joint tenant under the survivorship principle. By contrast, the share in property owned as a tenant in common may be subject to the rules on intestacy.

Entitlement on intestacy

If a person dies

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

There's no margin for error. Think Tax.
Think Tolley.

TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.


Popular Articles

Age 18–25 trusts

What is an Age 18–25 trust?The special category of Age 18–25 trusts was introduced by FA 2006 to offer some compensation for the loss of old style accumulation and maintenance (A&M) trusts. The A&M regime offered exemption from IHT charges on trusts in favour of children and young adults up to the

23 Mar 2022 10:52 | Produced by Tolley Read more Read more

Dividend waivers

In certain circumstances shareholders may wish to pay dividends other than in proportion to their shareholdings. This aim is typically achieved by one or more shareholders not taking a dividend when it is declared. To effect this, the relevant shareholders must waive their right to dividends from

21 Mar 2022 07:28 | Produced by Tolley Read more Read more

Requirement for estate accounts

Duty to prepare estate accountsThe Personal Representatives' (PRs) legal obligation to prepare accounts is set out in Section 25 of the Administration of Estates Act 1925. Their prescribed duties include:when required to do so by the Court, exhibit on oath in the Court a full inventory of the estate

09 Feb 2022 21:29 | Produced by Tolley Read more Read more