When a person dies without having made a valid Will, he or she is said to have died intestate and his or her estate must be divided between certain people in accordance with the following rules:

If there is a surviving spouse and surviving children:

The spouse takes:

• The personal effects (the deceased’s personal belongings and chattels).
• £125,000 free of Inheritance Tax.
• A life interest in half the remainder of the estate.

The children take:

• The other half of the remainder of the estate.
• The capital comprising the spouse’s life interest fund when the spouse dies.

If there are children but no surviving spouse:

• The children take the whole of the estate in equal shares.

If there is a surviving spouse and no children but a parent or parents of the deceased:

The spouse takes:

• The personal effects.
• £200,000 free of Inheritance Tax.
•  One half of the remainder of the estate.

The parents take:

• The other half of the remainder of the estate.

If there is a surviving spouse and no children and no parent of the deceased but brothers or sisters of the deceased:

The spouse takes:

• The personal effects.
• £200,000 free of Inheritance Tax.
• One half of the remainder of the estate.

The brothers/sisters take:

• The other half of the remainder of the estate.

If there is no surviving spouse and no surviving children, then the estate goes to the following in order of priority:

• Grandchildren (or remoter issue).
• Parents.
• Brothers and sisters (and the children of any who have died).
• Grandparents.
• Uncles and Aunts (and the children of any who have died).

If there are no relatives in any of the above classes:

• The whole estate goes to the Crown or the Duchy of Lancaster or the Duke of Cornwall