HMRC Inheritance Tax: Customer Guide

You have selected the following

• The estate is in England & Wales
• There is no 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, then the whole estate will pass to the children of the deceased in equal shares. If any of the children have died leaving issue, then the issue will receive their parents’ share per stirpes.

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