Inheritance Tax UK 2026/27 — Thresholds, Gifting, Pensions and Legal ReductionWhat Happens If You Die Without a Will UK — Intestacy Rules Explained
Who inherits your estate if you die without a will. Intestacy rules, what your spouse and children receive, and why making a will matters.
Dying without a will (intestate) means fixed rules decide who inherits — often with unexpected and unfair results.
The Intestacy Rules
Who Inherits What
| Your Situation | Who Inherits |
|---|
| Married, no children | Spouse gets everything |
| Married with children | Spouse: £322,000 + half remainder. Kids: other half |
| Not married, with children | Children share everything (partner gets nothing) |
| Single, no children | Parents (if alive) |
| No parents | Siblings (or their children) |
| No siblings | Grandparents |
| No grandparents | Aunts/uncles (or their children) |
| No relatives | Crown (bona vacantia) |
The Spouse’s Share
| Component | Amount |
|---|
| First £322,000 | Spouse takes all of this |
| Personal possessions | All to spouse |
| Remainder over £322,000 | Split 50/50 |
| Spouse’s share of remainder | 50% |
| Children’s share of remainder | 50% (shared equally) |
Example: £500,000 Estate
| Person | Calculation | Receives |
|---|
| Spouse | £322,000 + possessions + 50% of £178,000 | £411,000 |
| Children (shared) | 50% of £178,000 | £89,000 |
Who Gets Nothing
No Automatic Rights
| Person | Inherits Under Intestacy? |
|---|
| Unmarried partner | No — nothing |
| Stepchildren | No — not included |
| Friends | No |
| Favourite charities | No |
| In-laws | No |
| Foster children | No |
| Carers | No |
The Cohabitation Risk
| Situation | What Happens |
|---|
| Live together 30 years | Partner gets nothing |
| Own home jointly | Depends on ownership type |
| Have children together | Children inherit, not partner |
| Partner financially dependent | May need court claim |
Joint Ownership
Types of Property Ownership
| Type | On Death |
|---|
| Joint tenants | Automatically to survivor |
| Tenants in common | Your share to estate |
Why It Matters
| If Joint Tenants | If Tenants in Common |
|---|
| Partner keeps home | Partner may have to buy share |
| Regardless of will | Share to intestacy rules |
| Automatic transfer | Goes through estate |
Children’s Inheritance
Under 18
| What Happens | Details |
|---|
| Held in trust | Until 18 |
| Trustees manage | Appointed by court |
| Limited access | For maintenance/education |
| Full access | At 18 |
All Children Included
| Children Who Inherit | Details |
|---|
| Biological children | All of them |
| Adopted children | Same as biological |
| Children from other relationships | Equal share |
| Children born after death | If posthumous |
Children Who Don’t Inherit
| Do Not Inherit | Why |
|---|
| Stepchildren | Not legally yours |
| Foster children | Not adopted |
| Godchildren | No legal relationship |
The Administration Process
Who Can Apply
| Order of Priority | Relationship |
|---|
| 1 | Spouse/civil partner |
| 2 | Children |
| 3 | Parents |
| 4 | Siblings |
| 5 | Grandparents |
| 6 | Aunts/uncles |
Letters of Administration
| Similar To | Grant of Probate |
|---|
| Applied for | By administrator |
| Required for | Bank accounts, property |
| Fee | £273 + copies |
| Timeline | 8-12+ weeks |
Administrator’s Role
| Task | Requirement |
|---|
| Value estate | Get valuations |
| Pay debts | Before distribution |
| Pay inheritance tax | If applicable |
| Follow intestacy rules | No discretion |
| Keep accounts | Of all transactions |
Real Scenarios
Scenario 1: Unmarried Couple
| Facts | Outcome |
|---|
| Together 20 years | |
| Own home 50/50 (tenants in common) | |
| His estate: £400,000 | |
| Her share of home: Already hers | |
| His £400,000 goes to: | His parents (no children) |
| She gets: | Nothing from his estate |
Scenario 2: Second Marriage
| Facts | Outcome |
|---|
| Second marriage | |
| Children from first marriage | |
| Estate: £600,000 | |
| Spouse receives: | £322,000 + £139,000 = £461,000 |
| Children share: | £139,000 |
| Note: | Children may feel unfairly treated |
Scenario 3: Estranged Family
| Facts | Outcome |
|---|
| No contact with parents 30 years | |
| Very close to sister | |
| Single, no children | |
| Estate: £200,000 | |
| Goes to: | Parents (if alive) |
| Sister gets: | Nothing |
How to Claim
Inheritance Act Claims
| Who Can Claim | Details |
|---|
| Spouse/civil partner | Reasonable provision |
| Former spouse | If not remarried and no full settlement |
| Cohabitant | 2+ years living together |
| Child | Regardless of age |
| Treated as child | Informally raised |
| Dependant | Financially supported by deceased |
Claim Requirements
| Element | Details |
|---|
| Timeframe | Within 6 months of grant |
| Court application | Required |
| Prove need | Reasonable financial provision |
| Not guaranteed | Judge decides |
What Court Considers
| Factor | Weighed By Court |
|---|
| Financial needs | Of claimant and beneficiaries |
| Obligations | Deceased had to claimant |
| Size of estate | What’s available |
| Other provision | What they’ll get anyway |
| Conduct | Of claimant |
Why Write a Will
Intestacy Problems
| Problem | Will Solves |
|---|
| Partner inherits nothing | Name them |
| Children treated unfairly | Choose fair division |
| Wrong people inherit | You decide |
| Family disputes | Clear instructions |
| Delay in accessing money | Executor ready |
| Stepchildren excluded | Include them |
Additional Will Benefits
| Benefit | Details |
|---|
| Name guardians | For children |
| Funeral wishes | Recorded |
| Tax planning | Reduce IHT |
| Business continuity | Succession planned |
| Charitable giving | Include charities |
Cost of Making a Will
Options
| Method | Cost |
|---|
| Solicitor (simple) | £150-300 |
| Solicitor (complex) | £500-1,000+ |
| Will writing service | £50-150 |
| DIY kit | £10-30 |
| Free wills month | Free (charities participate) |
| Age UK | Free for over 60s |
When to Use Solicitor
| Situation | Complexity |
|---|
| Unmarried partner | Should use solicitor |
| Business ownership | Definitely |
| Foreign assets | Professional needed |
| Complex family | Blended families |
| Substantial estate | IHT planning |
Summary
| If You Die Without Will | Result |
|---|
| Unmarried partner | Gets nothing |
| Spouse (no kids) | Gets everything |
| Spouse (with kids) | Gets £322k+ plus half remainder |
| Friends, charities | Get nothing |
| Estranged relatives | May inherit |
| The state decides | Not you |
| Making a Will | Cost vs Benefit |
|---|
| Cost | £150-300 |
| Benefit | Total control, peace of mind |
| Time | 1-2 hours |
| Update | When circumstances change |
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