The rules of intestacy govern what happens to your estate if you die without leaving a valid will.
The table below shows the key changes to the rules of intestacy and the attached flow chart goes into more detail:
| Deceased dies leaving: | Rules prior to 1 October 2014 | Rules from 1 October 2014 to 5 February 2020 | Rules from 6 February 2020 |
|
A spouse / civil partner but no children (parents and / or siblings survive) |
Spouse / civil partner receives:
|
Spouse / civil partner receives whole estate. Parents / siblings do not receive anything |
Spouse / civil partner receives whole estate. Parents / siblings do not receive anything |
| A spouse / civil partner and children |
Spouse / civil partner receives:
|
Spouse receives:
|
Spouse receives:
Children receive the remaining half of the estate at 18. |
The new rules are easier to understand and they are more in line with the public’s expectations of how an estate is divided when someone dies without leaving a will. However it is still important to make a will because:-
- The intestacy rules may not be the most tax efficient manner for your estate to be administered.
- The intestacy rules may not be suitable for your family situation.
- If you have a partner but are not married, under the intestacy rules they do not have a right to inherit anything.
