HMRC Inheritance Tax: Customer Guide

You have selected the following

• The estate is in Northern Ireland
• There is no surviving spouse or civil partner
• There are no children or remoter issue of the deceased
• There are surviving parents, brothers or sisters, issue of brothers and sisters, or remoter relatives of the deceased.

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

If this is correct, the estate will pass to the surviving relatives on the following order of priority

• parents
• brothers and sisters
• issue of brothers and sisters
• other remoter relatives

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