IHTM12121 - Distribution under intestacy (E & W): surviving spouse or civil partner


The surviving spouse or civil partner’s ( IHTM11032) entitlement under an intestacy depends on what other surviving relatives the deceased had at the time of death. The following table sets out the distribution rules if the deceased dies leaving a surviving spouse or civil partner

If the deceased dies leaving a surviving spouse or civil partner and the deceased wasSurviving spouse or civil partner takes
  • without issue, parent brother sister or issue of brother or sister
The whole estate
  • with issue (children, grandchildren and remoter descendants)
Personal chattels, the statutory legacy that applies if there is issue ( IHTM12122), (table 1) and a life interest in half the residue
  • without issue but with parents brother or sister or issue of brother or sister
Personal chattels, the statutory legacy that applies if the deceased dies without issue ( IHTM12122), (table 2) and a half share of residue absolutely.

Under s.47A Administration of Estates Act 1925 the surviving spouse or civil partner may opt to receive a lump sum ( IHTM35190) rather than a life interest.