Download the flow chart of the new rules here.

Intestacy Rules
When someone dies without leaving a valid will they die “intestate”. This means the way in which their
estate is distributed is governed by a set of rules which changed in October 2014. The new Act has
simplified the rules and means that where there are no issues the spouse or civil partner will inherit the
whole estate. The flowchart below summarises the new Act and how it could affect you and your family.
Yes
No
Are you married or in a civil
partnership?
Do you have
children*˜?
Yes
No
Do you have children*˜?
Yes
Everything is shared equally
between your children*˜.
No
Do you have parents living?
Your spouse or civil partner
will receive everything.
Your spouse or civil partner
will receive:
• personal possessions;
• the first £250,000
together with interest on
that amount from the date
of death; and
• one half of anything that
remains.
Your children*˜ will receive:
• the other half of anything
that remains.
No
Do you have siblings˜?
No
Do you have
grandparents living?
No
Do you have
aunts or uncles?
No
Everything passes
to the Crown.
Yes
Everything is shared equally
between your parents.
Yes
Everything is shared equally
between your full siblings˜.
If there are no full siblings˜
then equally between your
half siblings˜.
Yes
Everything is shared equally
between your grandparents.
Yes
Everything is shared equally
between your full aunts
and uncles˜. If there are no
full aunts and uncles˜ then
equally between your half
aunts and uncles˜.
* Children includes adopted and illegitimate children but not step-children.
˜ If these relatives are deceased at the time your death and have descendants, the descendants will usually inherit their parents share.
This flowchart represents the rules set out in the Inheritance and Trustees’ Power Act 2014.
The information in this article can in no way be construed as advice and professional qualified advice should be sought before using your pension in this way.
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