TSEM7804 - Deceased persons: intestacy - introduction

When a person dies without leaving a will, or the will is invalid, he or she is described as `dying intestate'. This is total intestacy where none of the estate is disposed of. Intestacy can also apply if an executor appointed by a will declines to take up office. A partial intestacy can also arise where a deceased does not effectively dispose of part of the estate.

Letters of administration (in Scotland confirmation) can be taken out. They authorise a person to administer the estate as a personal representative.

If you have any problems in dealing with intestacy cases refer for advice to HMRC Trusts Edinburgh.