TSEM7830 - Deceased persons: intestacy - England and Wales - division of estate

Subject to the rights of the surviving spouse or civil partner ( TSEM7826), the estate is divisible in equal shares among the children of the intestate. The share of a deceased child passes to his/her issue, if any. If the intestate leaves no issue, the estate passes to his/her parents if living at the date of his/her death. Failing parents, the estate passes to his/her brothers and sisters. Failing these it goes to his/her more remote relatives. Where a beneficiary is unmarried and under 18 (21 if the intestate died before 1 January 1970), the income of his/her share may be paid or applied for his/her maintenance, education or benefit. Any surplus income is accumulated in trust until he/she reaches the age of 18 (or 21, as appropriate) or marries or enters into a civil partnership under that age.

No surviving kin

Where there are no surviving kin entitled to his/her estate, the estate passes as bona vacantia to

• the Crown, or
• the Duchy of Lancaster (if the deceased was resident in the Duchy of Lancaster) or
• the Duchy of Cornwall (if the deceased was resident in the Duchy of Cornwall).