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 23 July 2023 |
|
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. |
Since the 2014 changes, the 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.
