IHTM12178 - Distributions under intestacy (NI): partial intestacy

Partial intestacy is governed by S18 Administration of Estates (NI) Act 1955 and occurs when a person dies leaving a will which effectively disposes of some but not all of their property.

The executors will hold such property not disposed of by the will upon the trusts declared by the total intestacy rules.

The IHT liability when there is a partial intestacy is governed by IHTA84/S41 and the effect of this is that if the residue is partly exempt ( IHTM26001) the share of residue taken by the spouse or civil partner ( IHTM11032) for example, will not be reduced by any tax attributable to the chargeable parts.