Intestacy Rules in the UK: Who Inherits a £600,000 Estate With No Will
When someone dies in England or Wales without a valid will, the intestacy rules in the Administration of Estates Act 1925 decide who inherits — not the person who died, and not their family's wishes. If there's a spouse and children, the spouse takes all personal possessions, the first £322,000 (the "statutory legacy"), and half of whatever's left; the children share the other half. Unmarried partners and stepchildren get nothing under these rules, no matter how long the relationship lasted.
This guide walks through exactly how the law splits an estate, with a full worked example on a £600,000 estate, the order of who inherits when there's no spouse, and the one tool — a deed of variation — that can rescue an outcome the family considers unfair. The rules below apply to England and Wales; Scotland and Northern Ireland have their own, materially different, systems.
The statutory legacy: what the spouse gets first
The most important number in UK intestacy is the statutory legacy (also called the "fixed net sum"). When a person dies intestate leaving both a surviving spouse or civil partner and children, the spouse is entitled to:
- All the deceased's personal chattels — household goods, the car, jewellery, furniture, personal effects (but not money, business assets or investments);
- The statutory legacy of £322,000, free of tax and costs; and
- Half of whatever remains (the "residue") after the legacy is taken out.
The children (or remoter descendants if a child has died) share the other half of the residue equally, held on the "statutory trusts" — meaning a child under 18 receives their share at 18, not before.
The £322,000 figure has applied since 26 July 2023, set by the Administration of Estates Act 1925 (Fixed Net Sum) Order 2023. It rose from £270,000, after the Consumer Prices Index increased by more than 15%. Always check the figure for the date of death, because an earlier death uses the threshold in force at that time.
Margaret dies aged 71 with no will. She leaves her husband David and two adult children, Sophie and Tom. After debts, the funeral and any tax, her net estate is £600,000, made up of a house worth £450,000, savings of £140,000, and personal possessions valued at £10,000.
Here is how the intestacy rules split it, step by step:
- Personal chattels to David: the £10,000 of possessions pass to him outright. Remaining estate to divide: £590,000.
- Statutory legacy to David: the first £322,000 goes to him. Remaining residue: £590,000 − £322,000 = £268,000.
- Split the residue in half: David takes £134,000 (half of £268,000); Sophie and Tom share the other £134,000.
- Children's shares: £134,000 ÷ 2 = £67,000 each for Sophie and Tom.
Result: David receives £10,000 + £322,000 + £134,000 = £466,000. Sophie and Tom receive £67,000 each (£134,000 total). Note the practical headache: David's entitlement of £466,000 exceeds the £140,000 of cash, so the house itself usually has to be dealt with — often David buys out the children's interest, or the property is held partly for them, which is exactly the kind of friction a will would have avoided.
| Beneficiary | What they receive | Amount |
|---|---|---|
| David (spouse) | Chattels + £322,000 legacy + half of residue | £466,000 |
| Sophie (child) | Quarter of the post-legacy residue | £67,000 |
| Tom (child) | Quarter of the post-legacy residue | £67,000 |
| Total estate | — | £600,000 |
If Margaret's estate had been £322,000 or less, David would have inherited the entire estate and the children would have received nothing under intestacy — the legacy swallows the whole estate before any split happens. The children only benefit once the estate exceeds the statutory legacy.
What if there's a spouse but no children?
The rules changed in October 2014. Today, if someone dies intestate leaving a spouse or civil partner but no children or other descendants, the spouse inherits the whole estate — even if the deceased's parents or siblings are still alive. Before 1 October 2014 the parents and siblings could claim a share; that is no longer the case. This is one reason the date of death always matters when applying intestacy.
The order of entitlement when there's no spouse
If there is no surviving spouse or civil partner, the estate passes down a strict statutory order. The first category in the list that has a living member takes the whole estate, and the categories below them get nothing. The order is:
| Rank | Who inherits | Notes |
|---|---|---|
| 1 | Children (and descendants of any child who died before) | Includes legally adopted children; held on statutory trusts to age 18 |
| 2 | Parents | Equally, if both survive |
| 3 | Brothers and sisters of the whole blood (and their descendants) | Nieces/nephews step in if a sibling died first |
| 4 | Half-brothers and half-sisters (and their descendants) | Share one parent with the deceased |
| 5 | Grandparents | Equally |
| 6 | Aunts and uncles of the whole blood (and their descendants) | Cousins step in if an aunt/uncle died first |
| 7 | Aunts and uncles of the half blood (and their descendants) | — |
| 8 | The Crown (bona vacantia) | If no relatives in the categories above can be found, the estate passes to the Crown, the Duchy of Lancaster or the Duchy of Cornwall |
So if a single person with no children dies intestate and both parents are alive, the parents take everything — siblings get nothing. Only if the parents have died do the siblings inherit.
Why unmarried partners and stepchildren inherit nothing
This is the single most damaging surprise of intestacy, and it catches modern families constantly. Under the strict intestacy rules:
- Unmarried partners ("common-law spouses") inherit nothing. There is no such thing as a "common-law marriage" in English law that confers inheritance rights. A partner of 30 years who never married and isn't named in a will receives £0 under intestacy, even if they shared a home and children. Their only route is a separate court claim under the Inheritance (Provision for Family and Dependants) Act 1975 — slow, costly, and not guaranteed.
- Stepchildren inherit nothing. GOV.UK is explicit that "stepchildren and their descendants" are excluded; only the deceased's biological and legally adopted children count. A stepchild raised from infancy but never adopted is treated as a stranger to the estate.
Raj and Priya lived together for 22 years but never married. Raj has a teenage son, Aarav, from a previous relationship whom Priya helped raise but never adopted. Raj dies suddenly with no will, leaving an estate of £400,000 including the home they shared.
Under intestacy: Priya inherits nothing — she is not a spouse. Aarav, as Raj's biological child, inherits the entire £400,000 (held on trust until 18). Priya could be left without a home in the property she lived in for two decades. Her only option is to bring a 1975 Act claim as a cohabitant, which is discretionary and adversarial. A simple will — or a deed of variation by Aarav once he is an adult — would have protected her.
How a deed of variation can fix an unfair intestacy outcome
A deed of variation (also called a "deed of family arrangement") lets the people who do inherit under intestacy voluntarily redirect part or all of their share to someone else — including a person the rules excluded. GOV.UK confirms it applies to intestacy just as it does to a will: "If there's no will the law decides who inherits. You can make changes to the inheritance in the same way as if there's a will."
The key conditions, straight from HMRC's guidance:
- It must be made within 2 years of the death.
- Every beneficiary who loses out from the change must agree in writing. You cannot vary away someone else's share without their consent.
- It must be in writing and identify the parts of the estate being varied. A formal deed isn't strictly required — a letter can work if it meets HMRC's conditions — but a properly drafted deed is strongly advised.
- If the variation increases the Inheritance Tax due, HMRC must be told within 6 months of the deed.
The powerful feature is that, for IHT and Capital Gains Tax purposes, the variation can be "read back" so the gift is treated as if the deceased had made it — not as a gift from the original beneficiary. That avoids the redirection counting as a fresh gift that could itself be taxed.
Back to Margaret's £600,000 estate. Suppose David (who inherited £466,000) is comfortably off and wants their grandchildren to benefit, and Sophie and Tom agree. Within two years of Margaret's death, the three of them sign a deed of variation redirecting £50,000 of David's share into a trust for the grandchildren.
Because of "reading back", the £50,000 is treated as though it passed under Margaret's estate directly to the grandchildren — not as a gift from David. David doesn't start a seven-year clock for IHT purposes, and the family achieves the outcome the intestacy rules denied them. The same mechanism could have let Aarav (once 18) redirect part of his inheritance to Priya.
- With a spouse and children, the spouse takes all personal chattels, the first £322,000 (statutory legacy, since 26 July 2023), and half the rest; children share the other half.
- On a £600,000 estate, the spouse receives roughly £466,000 and two children get £67,000 each.
- With a spouse but no children, the spouse inherits everything (deaths on/after 1 October 2014).
- With no spouse, the estate passes down a fixed order: children → parents → siblings → half-siblings → grandparents → aunts/uncles → the Crown.
- Unmarried partners and stepchildren inherit nothing under intestacy — "common-law marriage" gives no rights.
- A deed of variation within 2 years, signed by all affected beneficiaries, can redirect inheritances and fix unfair outcomes with helpful tax "reading back".
Sources: GOV.UK — Intestacy: who inherits if someone dies without a will; The Administration of Estates Act 1925 (Fixed Net Sum) Order 2023 (SI 2023/758) confirming the £322,000 statutory legacy from 26 July 2023; GOV.UK — How to change a will after a death (deed of variation). Figures verified for deaths on or after 26 July 2023; this is general information, not personal legal or tax advice.
Frequently asked questions
What is the statutory legacy for intestacy in 2026?
For deaths on or after 26 July 2023, the statutory legacy is £322,000. This is the fixed sum a surviving spouse or civil partner receives before the rest of the estate is split with the children. It was set by SI 2023/758 and remains the figure in force in 2026. Earlier deaths use the threshold that applied at the date of death (for example, £270,000 between 6 February 2020 and 25 July 2023).
Does my husband or wife automatically inherit everything if I die without a will?
Only if you have no children or other descendants. In that case your spouse or civil partner inherits the whole estate. If you do have children, your spouse receives your personal possessions, the first £322,000, and half of the remaining residue — the children share the other half. They do not automatically get everything when there are children.
Can my unmarried partner inherit if I die without a will?
No. Under the intestacy rules an unmarried partner — sometimes wrongly called a "common-law spouse" — inherits nothing, regardless of how long you lived together. Their only option is to make a discretionary court claim under the Inheritance (Provision for Family and Dependants) Act 1975. The reliable fix is to make a will, or for the legal beneficiaries to sign a deed of variation in their favour.
Do stepchildren inherit under intestacy?
No. GOV.UK confirms that stepchildren and their descendants are excluded from intestacy. Only biological children and legally adopted children inherit. A stepchild you raised but never legally adopted has no automatic entitlement and would need to be named in a will or provided for by a deed of variation.
How long do I have to make a deed of variation?
You must complete it within 2 years of the date of death. Every beneficiary whose share is reduced has to agree in writing. If the variation increases the Inheritance Tax due, HMRC must be notified within 6 months of the deed. Done correctly, the variation is "read back" for IHT and CGT so the redirected gift is treated as coming from the deceased's estate.
Do these intestacy rules apply across the whole UK?
No. The rules in this guide apply to England and Wales. Scotland has a separate system with "prior rights" and "legal rights" for spouses and children, and Northern Ireland applies its own intestacy order with different thresholds. If the deceased was domiciled in Scotland or Northern Ireland, take advice specific to that jurisdiction.
Worried an estate has no will?
Get our free, plain-English intestacy and probate checklist — who inherits, the forms you'll need, and the deadlines that matter.
You're on the list — we'll be in touch.