Intestacy Rules: 2026/27
UK Intestacy Rules (2026/27): Who Gets What When There's No Will
Practical guide to UK intestacy rules for 2026/27: Administration of Estates Act 1925 (as amended), £322,000 statutory legacy to surviving spouse, the half-of-remainder split to spouse + children, NO provision for cohabitants (and how the 1975 Act can help), partial intestacy on failed wills, Scotland + Northern Ireland different rules, and the Deed of Variation rescue route.
Who inherits under intestacy (England + Wales)
| Family situation | Spouse gets | Children get | Others |
|---|---|---|---|
| Spouse + children (children inherit 50% of remainder) | £322,000 + 50% of remainder + all personal possessions | 50% of remainder split equally | Nothing |
| Spouse, no children | 100% of entire estate | N/A | Nothing |
| Children, no spouse | N/A | 100% split equally | Nothing |
| No spouse, no children, parents alive | N/A | N/A | Parents inherit 100% equally |
| No spouse, no children, no parents - siblings alive | N/A | N/A | Siblings inherit equally; deceased sibling's children inherit their share |
| No relatives within statutory order | N/A | N/A | Estate goes to the Crown (bona vacantia) |
Statutory legacy of £322,000 (from July 2023, uprated periodically). Scotland + Northern Ireland have different intestacy rules.
The cohabitant black hole
Under intestacy, an unmarried partner inherits NOTHING regardless of how long they cohabited. This is one of the largest gaps in UK succession law + affects over 3 million UK cohabiting couples. Protection routes:
- Make a will - the only reliable solution. Explicitly names the cohabiting partner + their share.
- Inheritance (Provision for Family and Dependants) Act 1975 claim - 6-month claim deadline after grant of probate. Cohabitants who lived with deceased for 2+ years can apply for "reasonable financial provision". Discretionary; awards typically modest unless dependent.
- Joint property by survivorship - jointly-held home + bank accounts pass automatically to the survivor, outside intestacy.
- Pension nomination + life insurance written in trust - operate outside the estate; nominate the partner directly.
- Deed of Variation - if other family members agree to redirect their inheritance to the partner.
Administering an intestate estate
- Identify the Administrator - usually the closest surviving relative under intestacy order. Multiple equal-ranking relatives can be joint administrators.
- Apply for Letters of Administration - the intestacy equivalent of probate. Form PA1A via Probate Service. Court fee: £300 (estates over £5k, from 11 May 2024) + £1.50 per extra sealed copy.
- Value the estate - assets at date of death. Bank statements, investment valuations, property valuation, vehicle, personal possessions.
- Pay any IHT - IHT400 if over the threshold (NRB £325k + RNRB £175k where applicable). IHT due 6 months after end of month of death; interest accrues if late.
- Notify creditors - Section 27 Trustee Act 1925 notice in The Gazette protects administrators from personal liability for unknown debts.
- Distribute per intestacy - in the statutory order. Get signed receipts. Maintain estate accounts.
- Consider Deed of Variation - within 2 years of death if family wants to vary the outcome (often to provide for cohabiting partners or reduce IHT).
Frequently asked questions
What is intestacy?
Dying without a valid will, or with a will that doesn't cover all assets (partial intestacy). The Administration of Estates Act 1925 (as amended) sets out a statutory order of inheritance - the "intestacy rules" - which apply automatically. Personal Representatives administer the estate as "Administrators" rather than Executors (the term reserved for will appointees). Process: apply for Letters of Administration via the probate registry, pay any IHT, distribute according to the statutory rules. The intestacy rules don't reflect modern family structures - cohabitants, stepchildren, and longer-term partners often inherit nothing.
What does the surviving spouse / civil partner get?
Two scenarios under Section 46 Administration of Estates Act 1925 (as amended). If no children: the spouse gets 100% of the entire estate. If children: the spouse gets (a) all personal possessions, (b) the first £322,000 (the "statutory legacy", uprated periodically), (c) half of the remaining estate. The other half of the remainder goes to the children equally. The statutory legacy was raised from £270,000 to £322,000 in July 2023; it's expected to rise to £400k in future uprating but no specific timetable confirmed. Spouse exemption from IHT still applies to the whole spouse share, so no IHT on that portion regardless of size.
What if I'm cohabiting but not married?
Nothing under intestacy. Cohabiting partners get ZERO under the statutory order regardless of length of relationship. Possible recourse: (a) Inheritance (Provision for Family and Dependants) Act 1975 claim - cohabiting partner who lived with deceased for 2+ years can apply to court for "reasonable financial provision" from the estate. Discretionary; outcome depends on need, dependence, length of cohabitation, deceased's assets. Typical award: enough for the surviving partner's reasonable maintenance, not equal to a spouse's share. (b) Joint property by survivorship still passes outside intestacy if held as joint tenants. (c) Life insurance / pension nominations to the partner still operate. The only reliable solution: a will explicitly naming the cohabiting partner.
How does intestacy work for children?
Children share equally what's available (after spouse share). Includes adopted children + children born outside marriage + step-children formally adopted; does NOT include stepchildren not adopted. Children under 18: their share is held on a "statutory trust" - typically by the surviving parent or another trustee - and paid out at 18 (or earlier if conditions met). Grandchildren inherit per stirpes - if a child predeceased the parent, that child's share passes to their children equally. Adopted children inherit from adoptive parents, not biological. Children born of unmarried parents: full inheritance rights from both parents under the Family Law Reform Act 1987.
What happens to the family home?
Depends on ownership structure. Joint tenants - the surviving co-owner becomes sole owner by survivorship, outside intestacy. The home doesn't form part of the deceased's estate. Tenants in common - the deceased's share IS part of the estate + passes per intestacy. Sole ownership - whole property is part of estate. The "matrimonial home rights" of a surviving spouse (Section 30 Family Law Act 1996) give a continuing right to occupy until a court order, but ownership transfer follows intestacy rules. Surviving spouse can also "appropriate" the home from the estate using their share of the inheritance under Section 41 AEA 1925 - common in practice.
Does intestacy apply to non-UK assets?
Complicated. The general rule: UK movable assets (cash, investments, personal property) follow the deceased's DOMICILE law - intestacy rules of the country where the deceased was domiciled at death. UK immovable assets (UK real property) follow UK law regardless of domicile. So a UK national domiciled in France leaves UK assets - intestacy of their UK home follows English law, but their bank account in France follows French succession law. Cross-border estates need specialist advice. The EU Succession Regulation (Brussels IV) lets UK nationals elect English law for assets in some EU jurisdictions if planning ahead - via a will.
What are the IHT consequences of intestacy?
Same as any estate. Spouse exemption applies to spouse share - unlimited. NRB £325k + RNRB £175k apply to non-spouse portions. The Residence Nil-Rate Band has specific conditions - the main residence must pass to "direct descendants" (children, grandchildren). If the children's share under intestacy includes the home, RNRB applies. If a less direct relative inherits, RNRB may be lost. Some intestacy outcomes lose tax efficiency - e.g. a spouse-and-children estate where the home would have been better held jointly by survivorship to defer tax planning. Yet another reason to make a will.
Can the family vary the intestacy outcome?
Yes, via a Deed of Variation (Section 142 IHTA 1984) within 2 years of death. Beneficiaries can agree to redirect their inheritance to other family members (or charity) - typically to reduce IHT or address omissions like cohabiting partners not provided for under intestacy. The Deed of Variation is treated as if the deceased had made the new disposition - so the tax + family law consequences flow from the varied position, not the original. Useful tool but requires all affected beneficiaries to agree. Many intestate families use a Deed of Variation to provide for omitted partners, stepchildren, or to mitigate IHT.
Related guides
- UK Probate + IHT400 Process 2026/27 - applying for grants of representation.
- UK Lasting Power of Attorney 2026/27 - lifetime equivalent planning.
- UK Inheritance Tax Rules - NRB + RNRB mechanics.
- IHT Couple £1m Calculator - married couple combined allowances.
- UK Joint vs Separate Accounts Marriage 2026/27 - joint property + survivorship.