HMRC Inheritance Tax: Customer Guide

You have selected the following

• The estate is in Northern Ireland
• There is a surviving spouse or civil partner
• There are children or remoter issue of the deceased

If this is not correct return to page 14 of the Customer Guide

If this is correct, the estate passes as follows

• The surviving spouse or civil partner receives the chattels, a statutory legacy of £250,000 (£125,000 if the death was before 1 January 2008) and, where one child survives, half of the residue. Where two or more children survive, the surviving spouse or civil partner receives one third of the residue.
• The children receive the rest of the reside in equal shares. If any of the deceased’s children have died leaving issue, then the issue will receive their parents' share per stirpes.

Note - If the estate is less than £250,000 (£125,000 if the death was before 1 January 2008), the deceased's surviving spouse or civil partner will receive the whole of the estate.

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