If a client died without making a valid Will the whole of their estate immediately before their death i.e. all the property which they owned in their sole name or jointly as tenants in common, will pass under the rules of intestacy.
The way in which an estate is distributed will depend on whether the deceased was married or in a civil partnership and which of their relatives are still alive when they die.
A partner who was not married or in a civil partnership with the deceased has no automatic right to inherit.
Also, any children of the deceased will include legally adopted children and their descendants, but it does not include stepchildren and their descendants.
There are legal rules for the distribution of an estate on intestacy. The rules that apply will depend on whether the client was domiciled (the place that they considered their permanent home) in;
– England & Wales, or
– Scotland, or
– Northern Ireland
The Intestacy tool does not calculate the potential IHT liability on death, but asks certain question to determine who can inherit if someone dies without leaving a valid Will. There is also a flow chart to demonstrate what would happen.
