Intestacy: who are the beneficiaries?

The laws of intestacy state what happens to an estate if the deceased did not leave a valid will.

The beneficiaries (the people who will receive the estate) are determined by the laws of intestacy. They will be related to the deceased.

If the deceased was married or in a civil partnership with children

The spouse or civil partner receives everything up to £250,000 and all personal possessions.

If there is anything left over, it is split into two:

• half goes to the children at age 18, or earlier if they marry between 16 and 18 (for children under this age, their share will be held in trust until they reach the required age); and
• half goes into a trust. While the spouse or civil partner is still alive, he or she receives any income earned from the trust fund. On his or her death, this half passes to the children.

If one of the children dies before the deceased, their share will pass to their children, if any.

If the deceased was married or in civil partnership without children

If (1) there are parents, brothers or sisters of the whole blood, nephew or nieces...

The deceased’s spouse or civil partner receives everything up to £450,000 and all personal possessions.

Anything left over is split in two, and:

• Half goes to the spouse or civil partner;
• Half goes to the deceased’s parents. If no parent survives it passes to the deceased’s brothers or sisters of the whole blood (who share both parents with the deceased) or their children.

If (2) there are no parents, brothers or sisters of the whole blood or children of brothers or sisters, the entire estate passes to the deceased’s spouse or civil partner.

If the deceased was not married or in civil partnership but there are children

Everything passes to the deceased’s children when they reach age 18 or marry at an earlier age, and if a child dies before then his or her share passes to their children (the deceased's grandchildren).

If the deceased was not married or in civil partnership and there are no children

The entire estate passes to:

• the deceased’s parents, but if none survives then to
• siblings of the whole blood (who share both parents with the deceased) or their children, but if none survives then to
• siblings of the half blood (who share one parent with the deceased) or their children, but if none survives then to
• grandparents, but if none survives then to
• uncles and aunts of the whole blood or their children, but if none survives then to
• uncles and aunts of the half blood or their children

If none of the above relatives survives then everything passes to the Duchy of Lancaster or the Duke of Cornwall. In other words, the state.

Cohabitees are vulnerable

There is no mention of cohabitees or friends in the intestacy laws. An excellent reason to put a will in place and avoid the restrictions of intestacy.

Is it possible to vary the rules of intestacy?

The rules of intestacy can be varied after death, but only if all relevant people agree. For example, if a spouse or civil partner receives an estate under the intestacy laws, he or she can choose to vary her inheritance and divert the gift to others.

Varying the intestacy laws may have tax benefits.

However, if one of the beneficiaries is under 18 or lacks mental capacity, their share cannot be varied.

Usually, it is not sensible to rely on the laws of intestacy. It is better to make a will.