The intestacy rules of England and Wales

Intestacy rules can be thought of as the default rules which determine what happens to a person’s assets if they die without leaving a valid Will (or to the extent they leave a Will which does not deal with their entire estate). Such a person is said to die wholly or partially ‘intestate’. 

This article explains the intestacy rules of England and Wales. If the deceased had ever been connected with, or held assets in, any other jurisdictions prior to their death (either within the UK or elsewhere) then advice should be taken as to whether these rules will apply or whether in fact the laws of one or more other jurisdictions might be relevant.

At a very high level, the intestacy rules of England and Wales will generally apply to:

• “Immoveable property” (i.e. real estate) which is situated in England and Wales (regardless of the deceased’s personal position); and
• “Moveable property” (everything that is not immoveable property) which is situated in England and Wales to the extent that the deceased was “domiciled” in England and Wales at the time of their death.

The concept of “domicile” is explained in our article here.

Determining what will happen to moveable assets in England and Wales owned by non-domiciled individuals, or to assets situated outside of the UK generally, is a complex area which involves considering a number of factors.

References in the flow chart in this article to “the estate” should be read as references to “the estate so far as succession is determined by the laws of England and Wales”.

We regularly advise on the English and Welsh rules and on the question of whether they, or another jurisdiction’s laws, are in point.

The English and Welsh rules are set out in  s.46 of the Administration of Estates Act 1925.

When using the flow-chart, which summarises the rules that apply to deaths that occurred after 26 July 2023, please note the following:

The flowchart describes the allocation of the remainder of the estate once the deceased’s funeral costs, administration expenses, debts and tax have been settled. 

If any person would inherit under the intestacy rules but is under the age of 18, their share of the estate is held in trust for their benefit until they reach adulthood.

“Siblings of the whole blood” means siblings of the deceased who shared the same parents.

“Siblings of the half blood” means siblings of the deceased who shared only one parent.

“Aunts and uncles” only ever refers to siblings of the deceased’s parents (not to aunts or uncles by marriage).

“Aunts or uncles of the whole blood” means siblings of the whole blood in relation to either of the deceased’s parents.

“Aunts or uncles of the half blood” means siblings of the half blood in relation to either of the deceased’s parents.

Cohabitants who are neither married to the deceased nor in a civil partnership with them do not have any rights under the rules of intestacy. They may, however, be able to make a claim on the estate under the “Inheritance (Provision for Family and Dependants) Act 1975”.

To the extent that the intestacy rules would result in assets being inherited by a child, sibling or aunt or uncle of the deceased, but that person has died already leaving children of their own, “their” share is divided between their descendants instead. For example:

• Imagine that “Edward” dies without a spouse or civil partner, children or surviving parents.
• Edward had two brothers, Robert and Matthew.
• Robert died before Edward, leaving two sons (Edward’s nephews), whilst Matthew survived Edward.
• Edward’s estate is divided as follows:
  • -50% to Matthew (as the surviving brother).
  • -50% between Robert’s sons equally (i.e. 25% each – assuming they both reach 18).

Was the deceased married or in a registered civil partnership at the time of their death?

If YES refer to Table A. If NO refer to Table B.