IHTM12001 - Succession: summary

When someone dies, they leave material possessions which may either amount to a great deal or to very little. Irrespective of value all individuals have the right to dispose of their possessions. And in order to make their intentions clear everyone can make a will ( IHTM12041). A person who does this is called a testator (male) or testatrix (female). When a person dies intestate ( IHTM12101) that is without making a will, an intestacy arises.

This section deals with the formalities and consequences surrounding wills and intestacies and the practice and processes used in the investigation of them. Particular attention is given to how you should investigate supplementary page D1 (form D1) attached to the IHT 200 regarding a deceased’s will.

This section also considers the special rules ( IHTM12201) that apply in Scotland known as Prior and Legal rights and will now include rights under s131 of the Civil Partnership Act 2004 ( IHTM11032).