Intestacy Rules 2026: Who Inherits When There's No Will

When someone dies without a valid will, the law -- not the family -- decides who inherits. The intestacy rules are a rigid statutory checklist, and they routinely produce outcomes the deceased would have hated: an unmarried partner left with nothing, an estranged relative inheriting a fortune, or children sharing an estate the surviving spouse needed in full. This guide explains exactly how the rules work in England and Wales for 2026, who inherits in what order, and how inheritance tax sits on top.

Quick answer

If you die without a will in England and Wales, your estate passes under the intestacy rules in a strict order. A spouse or civil partner inherits first -- everything if there are no children, or possessions plus a statutory legacy plus half the residue if there are. Children come next, then parents, siblings and more distant relatives. Unmarried partners and stepchildren get nothing.

What "intestacy" actually means

A person dies "intestate" when they leave no valid will, or when a will fails to dispose of the whole estate (a "partial intestacy"). The rules are set out in the Administration of Estates Act 1925 and have been updated several times since. They are mechanical: there is no discretion to reward the person who cared for the deceased, no allowance for a long-term partner, and no recognition of informal promises.

Because the rules are fixed, the only way to control where your money goes is to make a will. Roughly half of UK adults have not done so, which means intestacy decides far more estates than most people realise.

Who inherits, and in what order

The statutory order works like a waterfall. The first category with a living member takes everything; lower categories receive nothing. Here is the sequence for England and Wales.

A few important points sit behind that table.

The spouse and the statutory legacy

A surviving husband, wife or civil partner is always first in line. Where there are no children, they take the whole estate outright. Where there are children, the spouse receives:

• all the deceased's personal chattels (belongings such as cars, furniture and jewellery);
• a fixed cash sum known as the statutory legacy; and
• one half of whatever remains after that.

The other half of the residue is shared equally between the children. The statutory legacy is a specific figure set by government and reviewed periodically, so it changes over time. Always confirm the current amount on gov.uk rather than relying on an old figure, because using the wrong number can throw the whole division off.

Children and the "per stirpes" rule

Children inherit equally. If a child has already died but left children of their own, those grandchildren step into their parent's place and share that parent's portion between them -- this is the "per stirpes" principle. Adopted children count exactly as biological children. Stepchildren who were never legally adopted do not count at all.

A child's share is held on statutory trust until they reach 18 (or marry earlier), so a young beneficiary does not receive a lump sum outright before adulthood.

When there is no spouse and no children

If neither a spouse nor any children survive, the estate moves down the list: parents, then full siblings, then half-siblings, and onwards. The Crown only takes the estate (as "bona vacantia") when there is genuinely no qualifying relative anywhere in the chain.

The people intestacy forgets

The harshest feature of the rules is who they exclude.

• Unmarried partners. Cohabitees have no automatic entitlement, whatever the length of the relationship. Their only option is a claim under the Inheritance (Provision for Family and Dependants) Act 1975, which is uncertain and expensive.
• Stepchildren and foster children. Unless legally adopted, they are invisible to the rules.
• Friends, carers and charities. None can inherit on intestacy. If you want to leave money to a cause, you must say so in a will.

If you fall into any of these groups, a will is not optional -- it is the only reliable protection.

How inheritance tax interacts with intestacy

Inheritance tax (IHT) does not care whether there is a will. The same allowances and rates apply either way:

The complication is that intestacy can produce a tax-inefficient split. Transfers to a spouse or civil partner are exempt, so an estate that passes entirely to a survivor pays no IHT at that point. But where children take a share under intestacy, part of the estate leaves the spouse-exempt pot and may use up -- or waste -- the nil-rate bands. The residence nil-rate band, in particular, only applies when the home passes to direct descendants, and intestacy may not direct it cleanly.

Run your own numbers before assuming an intestate estate is tax-free. Our

shows how the NRB and RNRB stack against an estate value and where the 40% charge begins.

Administering an intestate estate

With no will there is no executor, so someone must apply for a grant of letters of administration instead of the usual grant of probate. The applicant -- the "administrator" -- is normally the person highest in the intestacy order, such as the surviving spouse or an adult child.

The administrator's duties are the same in substance as an executor's:

1. Identify and value all assets and liabilities.
2. Report and pay any inheritance tax due before the grant is issued.
3. Settle debts and expenses.
4. Distribute the remainder strictly according to the statutory order, keeping clear accounts.

Getting the distribution wrong -- for instance, paying a stepchild who has no entitlement, or miscalculating the statutory legacy -- can make the administrator personally liable. Where the estate is large or the family complex, professional advice is money well spent.

Can the outcome be changed after death?

The statutory order itself is fixed, but the people who inherit can choose to redirect what they receive using a deed of variation, provided it is made within two years of the death and everyone affected agrees. A variation is commonly used to:

• provide for an unmarried partner the rules ignored;
• pass assets down a generation to reduce future IHT; or
• equalise an unfair-feeling split between children.

A deed of variation is a genuine remedy, but it relies entirely on the goodwill of those who inherited. It is no substitute for having made a will in the first place.

What you should do now

Intestacy is a default, and it is rarely the one anyone would choose. The fix is straightforward:

• Make a will if you do not have one, especially if you are unmarried, have stepchildren, or own property.
• Review an existing will after marriage, divorce, a new child or a house move, because life events can revoke or undermine it.
• Model the tax so you know whether IHT will bite and whether the residence nil-rate band is in play.

Start with the numbers. Use our

to estimate the tax on your estate, then speak to a solicitor about a will that directs your assets exactly where you want them -- something the intestacy rules will never do for you.

This guide covers England and Wales only. Scotland and Northern Ireland have different rules, so take local advice if the deceased was domiciled there. None of this is personal legal advice; for your own situation, consult a qualified solicitor and check current figures on gov.uk.