UK Intestacy Rules (2026/27): Who Inherits When There Is No Will
Who inherits without a will in England and Wales: the £322,000 spouse legacy, children's shares, the order of relatives, cohabitants and the probate steps.
Who inherits when someone domiciled in England or Wales dies without a will: the £322,000 statutory legacy for a surviving spouse or civil partner, the children's share, the order of other relatives, what an unmarried partner can do, and the steps to deal with the estate. Scotland and Northern Ireland have different rules. Check a specific case with the GOV.UK intestacy tool.
Who inherits (England and Wales, deaths from 26 July 2023)
| Who survives | Who gets what |
|---|---|
| Spouse or civil partner, and children or other descendants | Spouse: all personal possessions, the first £322,000 and half of the rest. Children: the other half of the rest, shared equally. |
| Spouse or civil partner, no descendants | Spouse: the whole estate. |
| Children or other descendants, no spouse | Shared equally between the children; the share of a child who died first goes to their own children. |
| No spouse or descendants, parents alive | Parents. |
| Then, in order | Brothers and sisters of the whole blood (or their descendants); half-brothers and half-sisters (or their descendants); grandparents; aunts and uncles (or their descendants, such as cousins); half-aunts and half-uncles (or their descendants). |
| None of these | The whole estate goes to the Crown. |
Per the GOV.UK tool. Each relative only inherits if nobody in an earlier group survived; where a relative in a group died before the deceased, their descendants take their place. A spouse or civil partner who dies within 28 days of the deceased is treated as not having survived (Administration of Estates Act 1925 s.46(2A)). The statutory legacy was £270,000 for deaths from 6 February 2020 to 25 July 2023 (HMRC IHTM12122).
Unmarried partners
GOV.UK is explicit: a partner who was not married to, or in a civil partnership with, the deceased has no automatic right to inherit, however long they were together. The routes that remain:
- A claim under the Inheritance (Provision for Family and Dependants) Act 1975. A partner who lived in the same household as the deceased, as if married or civil partners, for the whole 2 years before the death can apply (s.1(1A)), as can anyone the deceased was maintaining. The court can award what is reasonable for their maintenance. The application must normally be made within 6 months of the grant of representation (s.4).
- Joint ownership. A home or account held as joint tenants passes to the survivor automatically, outside the intestacy.
- Nominations. Pension nominations and life insurance written in trust can pay the partner directly.
- A variation. The people who do inherit can redirect part of their share to the partner within 2 years (IHTA 1984 s.142).
- A will is the only way to be sure.
Dealing with an estate when there is no will
- Work out who can apply. The GOV.UK tool shows who is entitled to inherit and so who can apply for probate.
- Value the estate and report it. Most estates are excepted estates and report estimated values with the probate application. If Inheritance Tax is due, form IHT400 must be sent before you can apply, and tax is due 6 months after the end of the month of death.
- Apply for probate. Online, or by post on form PA1A where there is no will (GOV.UK). The fee is £526 if the estate is worth more than £5,000 and nothing below that; extra copies ordered with the application cost £2 each (GOV.UK fees).
- Deal with debts. A notice in The Gazette and a local newspaper under Trustee Act 1925 s.27 protects the personal representatives if an unknown creditor appears after distribution.
- Distribute in the statutory order, keeping estate accounts and receipts.
Related guides
- How to write a will - the way to avoid these rules.
- Probate and IHT400 process - the executor's steps.
- Lasting power of attorney - planning for while you are alive.
- UK Inheritance Tax rules - the nil-rate bands in full.
- IHT couple calculator - both spouses' allowances together.
Frequently asked questions
What is intestacy?
Dying without a valid will, or with a will that does not deal with everything (a partial intestacy). The Administration of Estates Act 1925, as amended, then decides who inherits. The person who deals with the estate applies for probate using form PA1A, the version for when there is no will, and distributes the estate in the statutory order.
What does the surviving spouse or civil partner get?
For deaths on or after 26 July 2023 in England and Wales: if there are no children or other descendants, the spouse or civil partner gets everything. If there are, the spouse gets all personal possessions, the first £322,000 and half of the rest; the children share the other half. If the estate is worth up to £322,000 the spouse gets it all. The spouse must outlive the deceased by 28 days to inherit.
What if I am cohabiting but not married?
An unmarried partner has no automatic right to inherit. A partner who lived with the deceased as if married for the whole of the 2 years before the death can apply to court under the Inheritance (Provision for Family and Dependants) Act 1975 for reasonable provision for their maintenance, normally within 6 months of the grant. Property held as joint tenants, and pension or insurance nominations, can still pass to them. A will is the reliable answer.
How does intestacy work for children?
Children, including legally adopted children, share equally. Stepchildren who were not adopted do not inherit. If a child died before the parent, their share passes to their own children. A share for someone under 18 is held on statutory trust until they reach 18, or marry or form a civil partnership before then (Administration of Estates Act 1925 s.47).
What happens to the family home?
It depends how it was owned. A home owned as joint tenants passes to the surviving owner automatically and is outside the intestacy. With tenants in common, or sole ownership, the deceased's share is part of the estate and passes under the rules. The personal representatives can, with the spouse's consent, appropriate the home towards what the spouse is due (Administration of Estates Act 1925 s.41).
What are the Inheritance Tax consequences of intestacy?
The usual Inheritance Tax rules apply. The spouse's share is exempt, and the £325,000 nil-rate band covers the rest. The residence band of up to £175,000 applies only to a home, or share of one, that passes to direct descendants, so it is available when children inherit the home but not when, say, siblings do.
Can the family change who inherits under intestacy?
Yes. Within 2 years of the death, someone who inherits can redirect all or part of their share by a written variation. If it contains a statement that it is meant to apply for Inheritance Tax, it is treated as if the deceased had made the gift (IHTA 1984 s.142). It must be made by the people giving up what they would inherit, and not for payment. Families use it to provide for a partner left out by the rules.