Glossary · UK
What is Intestacy?
The situation where someone dies without a valid will, so statutory rules decide who inherits their estate.
Full Definition
Intestacy occurs when a person dies without leaving a valid will, or where a will fails to dispose of all their property. In England and Wales the intestacy rules in the Administration of Estates Act 1925 set a fixed order of who inherits. A surviving spouse or civil partner takes a statutory legacy plus a share of the remainder, with children sharing the rest; if there is no spouse, the estate passes to children, then to other relatives in a defined order. Unmarried partners and stepchildren have no automatic entitlement, which is why making a will matters. Scotland and Northern Ireland have their own separate rules. An administrator, usually a close relative, applies for letters of administration to deal with the estate. Inheritance tax may still apply: the nil-rate band is GBP 325,000 plus a residence nil-rate band of up to GBP 175,000, with 40% charged above the threshold. Always check current gov.uk guidance, as statutory legacy amounts change over time.