IHTM12171 - Distribution under intestacy (NI): 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 was	Surviving 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 ( IHTM12172), (table 1) and when one child survives, half the residue absolutely, or when more than one child survives, one third of the residue absolutely.
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 ( IHTM12172), (table 2) and a half share of residue absolutely.

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