Quick answer
Under the UK intestacy rules (Administration of Estates Act 1925, as updated by the Inheritance and Trustees’ Powers Act 2014), if someone dies intestate leaving a spouse or civil partner AND children, the surviving spouse receives: personal chattels; a statutory legacy currently £322,000 (effective 26 July 2023); plus half of any remaining residue absolutely. The other half of the residue passes to the children equally (with grandchildren taking their parent’s share if pre-deceased). With no children, the spouse takes everything. With no spouse, the estate passes to children, then parents, siblings, half-siblings, grandparents, aunts and uncles in priority order. The £322,000 statutory legacy figure is reviewed by the Lord Chancellor periodically — the 2026/27 figure remains £322,000. This guide explains the current UK intestacy rules in 2026 with worked examples, the statutory legacy mechanics, and why writing a will to override these defaults usually matters.
Last reviewed: 24 May 2026 by the MP Estate Planning editorial team. Jurisdiction: England and Wales. Scotland and Northern Ireland have different probate and intestacy rules; the IHT thresholds are UK-wide.
Three rule changes you may need to consider (2026/27)
1. Pensions become subject to IHT from 6 April 2027. Most unused defined-contribution pension pots currently sit outside the estate for IHT — that ends on 6 April 2027 (gov.uk policy paper). HMRC estimates around 10,500 estates will face IHT for the first time as a result.
2. Business and agricultural property reliefs capped at £2.5m per person from 6 April 2026. Above the cap, only 50% relief applies — effective IHT of 20%. AIM shares dropped to 50% relief and do not use the £2.5m allowance (Saffery — APR/BPR reforms).
3. The NRB, RNRB and £2m taper threshold are frozen until 5 April 2031 following the 2024 and 2025 Budgets (gov.uk — NRB and RNRB freeze). With inflation, more estates will be pulled into IHT each year — a process commonly called “fiscal drag.”
Did you know that over 40% of adults in the UK do not have a will, leaving the distribution of their estate to the intestate inheritance rules UK? A recent update has changed the statutory legacy amount to £322,000 as of July 2023, affecting how assets are divided among surviving spouses, civil partners, and children.
This significant change impacts families across the UK, particularly those who have not planned their estate. For those who die intestate, the surviving spouse or civil partner now receives a larger share, potentially altering the financial security of the family.
Understanding these changes is crucial for families to navigate the complexities of intestate inheritance and ensure their loved ones are protected.
Key Takeaways
- The statutory legacy amount has increased to £322,000.
- This change applies to deaths occurring after 26 July 2023.
- Surviving spouses or civil partners receive this amount first when there are children.
- The remainder of the estate is shared 50/50 between the spouse/civil partner and children.
- Children’s shares are divided equally and held in trust for those under 18.
Understanding Intestacy in the UK
When someone dies without a will, the rules of intestacy come into play, governing how their estate is distributed. Intestacy can be a complex and confusing area of law, varying significantly across different regions of the UK, including England, Wales, Scotland, and Northern Ireland.
What is Intestacy?
Intestacy occurs when a person dies without leaving a valid will. This situation triggers the application of intestate succession laws UK, which dictate how the deceased’s estate is divided among their relatives. The laws aim to ensure a fair distribution, but the outcome may not align with the deceased’s wishes or the family’s expectations.
It’s essential to understand that intestacy rules are not uniform across the UK. For instance, the rules governing inheritance without a will UK in England and Wales differ from those in Scotland and Northern Ireland. This variation can lead to different outcomes depending on where the deceased lived or owned property.
How Does Intestacy Work?
The process of intestacy involves several steps, starting with identifying the deceased’s estate, which includes all their assets, such as property, money, and possessions. The estate is then distributed according to a predetermined hierarchy of beneficiaries.
The hierarchy typically starts with the spouse or civil partner, followed by children, parents, siblings, and more distant relatives. If no living relatives are found, the estate may pass to the Crown. The specific order and the amount each beneficiary receives can vary based on the jurisdiction’s laws.
“The rules of intestacy can sometimes lead to unexpected outcomes, highlighting the importance of understanding these laws to manage one’s estate effectively.”
To illustrate how intestacy works, let’s consider a simple example:
| Beneficiary | Share of Estate |
|---|---|
| Spouse/Civil Partner | First £270,000 + Personal Chattels + Half of Remaining Estate |
| Children | Half of Remaining Estate (divided equally) |
This table demonstrates how the estate is divided when there is a spouse/civil partner and children. The exact figures and proportions can vary based on the specific circumstances and the applicable laws.
The Statutory Legacy Amount Explained
The statutory legacy amount is a fixed sum that is expected to the surviving spouse or civil partner when someone dies without a will. This amount is a crucial aspect of the UK’s intestacy rules, ensuring that the deceased’s partner receives a certain level of financial support.
Definition of Statutory Legacy
The statutory legacy refers to the amount that a surviving spouse or civil partner is entitled to receive when their partner dies intestate. This entitlement is a key part of the intestacy rules, providing financial security for the surviving partner.
- The statutory legacy amount is a fixed sum determined by law.
- It is paid to the surviving spouse or civil partner before other beneficiaries receive their share.
- The amount is designed to provide financial support to the surviving partner.
For the latest information on statutory legacy, you can visit Warner Goodman’s blog on changes to statutory, which provides insights into recent updates and their implications.
Calculation of Legacy Amount
The calculation of the statutory legacy amount involves understanding the total estate value and the entitlements of other beneficiaries. The surviving spouse or civil partner receives the statutory legacy amount, and then other relatives may be entitled to a share of the remaining estate.
- The statutory legacy amount is adjusted periodically, so it’s essential to check the current rate.
- The amount can significantly impact the distribution of the estate among beneficiaries.
- Understanding the calculation is vital for families to anticipate their entitlements.
By grasping the concept of the statutory legacy amount and its calculation, families can better navigate the complexities of intestacy in the UK.
Recent Changes to Statutory Legacy Amount
We are witnessing a significant shift in the UK’s intestacy rules due to the latest statutory legacy amount update. As professionals guiding families through estate planning, it’s crucial to stay informed about these changes to ensure that our advice is current and relevant.
Legislative Updates
In July 2023, the statutory legacy amount was increased to £322,000. This change reflects the ongoing efforts to adjust intestacy laws to better suit the needs of families in the UK. The update is part of a broader legislative framework aimed at providing clearer guidance on inheritance.
The increase in the statutory legacy amount is a significant development for families dealing with intestacy. It highlights the importance of understanding the current regulations and how they impact the distribution of assets.
Implications of the Changes
The recent changes to the statutory legacy amount have several implications for families. Understanding these implications is crucial for effective estate planning.
- The increased statutory legacy amount may affect how assets are distributed among beneficiaries.
- Families need to be aware of these changes to plan their estates effectively.
- The update may influence decisions regarding the creation or update of wills.
To illustrate the impact of these changes, let’s consider the following table:
| Year | Statutory Legacy Amount | Impact on Intestacy |
|---|---|---|
| Pre-2023 | £270,000 | Previous amount may have been less reflective of current economic conditions. |
| 2023 | £322,000 | Increased amount provides a more contemporary reflection of asset values. |
By staying informed about these updates, we can better guide families through the complexities of intestacy laws, ensuring that their estate planning is both effective and compliant with the latest regulations.
Statutory Legacy Amount for Children
Understanding how the statutory legacy amount affects children is vital for families navigating intestacy rules in the UK. When a parent dies intestate, the distribution of their estate can be complex, especially when children are involved.
How Children Are Affected
Children are among the primary beneficiaries when someone dies intestate. The statutory legacy amount, which is a fixed sum awarded to the surviving spouse or civil partner, directly impacts the share of the estate that children receive. For instance, if the estate’s value is not significantly high, the statutory legacy amount awarded to the surviving spouse can leave a smaller share for the children.
For example, let’s consider a scenario where the deceased leaves behind a spouse and two children. If the estate is valued at £500,000 and the statutory legacy amount is £322,000 (as per the latest updates), the spouse receives the statutory legacy amount plus half of the remaining estate. The children then share the remaining half. In this case, the calculation would be:
| Estate Component | Amount |
|---|---|
| Statutory Legacy Amount | £322,000 |
| Remaining Estate | £500,000 – £322,000 = £178,000 |
| Spouse’s Share (Half of Remaining) | £89,000 |
| Children’s Share | £89,000 (divided equally between the two children) |
Involvement of Other Beneficiaries
The intestacy rules dictate a hierarchy of beneficiaries. Apart from children, other relatives such as parents or siblings of the deceased may be entitled to a share under certain circumstances. However, the presence of a surviving spouse or civil partner and children typically takes precedence.
“The rules of intestacy can be complex and may lead to unintended consequences. It is essential for families to understand how the statutory legacy amount and other intestacy rules apply to their situation.”
In cases where the estate includes assets like property, businesses, or investments, the distribution becomes even more intricate. It’s crucial for beneficiaries to seek legal advice to navigate these complexities and ensure that their interests are protected.
By understanding the statutory legacy amount and its implications for children, families can better prepare for the future and make informed decisions regarding their estate.
The Role of the Intestacy Rules
When someone dies intestate, the intestacy rules come into play, determining who inherits their estate. These rules are designed to ensure that the estate is distributed fairly among the deceased’s relatives.
Who Benefits Under Intestacy?
The intestacy rules establish a clear hierarchy of beneficiaries. At the top of this hierarchy is the surviving spouse or civil partner, followed by children, and then other relatives. The distribution depends on the presence and relationship of these beneficiaries.
Key Beneficiaries:
- Surviving Spouse/Civil Partner: They are entitled to a significant portion of the estate, including personal possessions and a statutory legacy amount.
- Children: Children inherit after the spouse’s entitlement is fulfilled. If there’s no spouse, they are the primary beneficiaries.
- Other Relatives: Parents, siblings, and more distant relatives may inherit if there are no children or spouse.
Hierarchy of Beneficiaries
The hierarchy is crucial in determining the distribution of the estate. Here’s a simplified overview:
| Order | Beneficiary | Entitlement |
|---|---|---|
| 1 | Surviving Spouse/Civil Partner | Statutory legacy amount plus personal possessions and potentially a share of the residue. |
| 2 | Children | Share of the residue after spouse’s entitlement. |
| 3 | Parents | Entire estate if no spouse or children. |
| 4 | Siblings and their issue | If no parents, the estate is divided among siblings or their descendants. |
Understanding the intestate succession laws UK is vital for grasping how your estate will be distributed. The rules provide a framework, but the outcome depends on your family circumstances.
In conclusion, the intestacy rules play a significant role in determining the distribution of an estate when someone dies without a will. By understanding these rules and the hierarchy of beneficiaries, individuals can better appreciate the importance of making a will to ensure their wishes are respected.
How to Calculate Your Inheritance
Calculating your inheritance under UK intestacy rules involves understanding the statutory legacy amount and where you stand in the hierarchy of beneficiaries. The intestacy rules and regulations UK dictate how the estate is divided, making it essential to grasp these rules to determine your entitlement.
Steps to Follow
To calculate your inheritance, follow these steps:
- Determine the total value of the estate.
- Identify the statutory legacy amount applicable to the case.
- Understand the hierarchy of beneficiaries as per the intestacy rules.
- Calculate the share of the estate you are entitled to based on your position in the hierarchy.
For instance, if the deceased had a spouse and children, the spouse is entitled to the statutory legacy amount, and the remainder is divided between the spouse and children. The statutory legacy entitlement rules provide a clear guideline on how this division occurs.
| Beneficiary | Entitlement |
|---|---|
| Spouse | Statutory legacy amount + Personal chattels + Share of the residuary estate |
| Children | Share of the residuary estate |
Useful Tools and Resources
Several tools and resources can aid in calculating your inheritance:
- Online inheritance calculators that consider the intestacy rules and regulations UK.
- Legal advisories specializing in estate planning and intestacy.
- Government websites providing information on statutory legacy amounts and intestacy rules.
As noted by a legal expert, “Understanding the intricacies of intestacy rules can significantly impact the distribution of the estate, ensuring that beneficiaries receive their rightful share.” 
Common Misconceptions About Intestacy
Many people in the UK have misconceptions about what happens when someone dies intestate. The rules surrounding intestacy are complex and often misunderstood, leading to confusion among families.
Myths Debunked
One common myth is that when someone dies without a will, their estate is automatically distributed by the state. In reality, the distribution of the estate is governed by strict rules that dictate who inherits what.
For instance, many believe that the entire estate goes to the spouse. However, this is not always the case. The rules can be complex, and the distribution depends on various factors, including whether there are children or other relatives.
Let’s examine some common misconceptions and the realities:
- Myth: The spouse inherits everything. Reality: This depends on the presence of children, parents, or other relatives.
- Myth: Children are always entitled to a share. Reality: The entitlement depends on the age of the children and the presence of a surviving spouse.
- Myth: Unmarried partners are entitled to a share. Reality: Unmarried partners have no automatic rights under intestacy rules.
Better Understanding of the Rules
To better understand the intestacy rules, let’s look at a simplified example of how an estate might be distributed:
| Surviving Relatives | Distribution of Estate |
|---|---|
| Spouse and Children | The spouse receives the statutory legacy amount (currently £322,000 if there are children), and the remainder is divided between the spouse and children. |
| Spouse but No Children | The spouse receives the entire estate if there are no other relatives. |
| No Spouse but Children | The estate is divided equally among the children. |
Understanding these rules can help families anticipate what might happen to their loved one’s estate and plan accordingly. It’s crucial to seek legal advice to navigate these complex rules and ensure that one’s wishes are respected.
The Importance of Making a Will
Creating a will is a crucial step in ensuring that your estate is distributed according to your wishes after you pass away. It’s a vital part of estate planning that provides peace of mind for you and your family.
As we’ve discussed in previous sections, the statutory legacy amount spouse UK plays a significant role in determining how your estate is divided if you die intestate. However, having a will allows you to override these rules and ensure that your loved ones are taken care of according to your wishes.
Benefits of Having a Will
Having a will in place offers numerous benefits, including:
- Control over the distribution of your estate
- The ability to appoint guardians for minor children
- Flexibility to make changes as your circumstances evolve
- Reduced stress for your loved ones during a difficult time
As the UK’s intestate succession laws can be complex, having a will simplifies the process for your family. For instance, if you’re concerned about how your spouse will inherit your estate, you can specify this in your will, potentially avoiding issues related to the statutory legacy amount.
Risks of Dying Intestate
Dying without a will can lead to unintended consequences, including:
- Your estate being distributed according to UK intestacy laws, which may not align with your wishes
- Potential disputes among family members
- Increased stress and financial burden on your loved ones
For more information on how a spouse inherits in the UK with a will, you can visit this resource, which provides valuable insights into the process.
As we’ve seen, having a will is not just about distributing your assets; it’s about protecting your family’s future and ensuring that your wishes are respected. By taking the time to create a will, you can avoid the risks associated with dying intestate and provide peace of mind for yourself and your loved ones.
“A will is a declaration of your wishes, and it’s essential for ensuring that your estate is handled according to your desires.”
Seeking Legal Advice
When dealing with the intricacies of UK intestacy rules, consulting a solicitor can provide invaluable guidance. The UK’s intestacy laws are complex, and seeking advice from a qualified solicitor can ensure that your estate is managed effectively.
Professional Guidance
Knowing when to consult a solicitor is crucial. If you’re dealing with a complex family situation or unsure about the statutory legacy amount, it’s time to seek professional advice. A solicitor can help you understand your rights and obligations under UK intestacy laws.
For instance, if you’re a surviving spouse dealing with an estate that involves minor children or significant assets, a solicitor can guide you through the process, ensuring that the estate is distributed according to the law.
Understanding the Costs
The costs involved in seeking legal advice can vary. Solicitors may charge by the hour or offer a fixed fee for certain services. It’s essential to discuss costs upfront to avoid any surprises.
- Initial consultations are often free or low-cost, allowing you to gauge the solicitor’s expertise.
- Hourly rates can vary significantly depending on the solicitor’s experience and location.
- Fixed fees may be available for specific services, such as drafting a will or handling an intestacy case.
As emphasized by a legal expert, “The importance of seeking legal advice cannot be overstated, especially when dealing with complex intestacy laws.”
“Seeking legal advice is not just about understanding the law; it’s about ensuring that your loved ones are protected and your wishes are respected.”
By seeking legal advice, you can ensure that you’re making informed decisions about your estate, providing peace of mind for you and your family.
Case Studies: Intestacy in Action
Intestacy laws in the UK can have significant implications for families, as we’ll explore through real-life case studies. These examples will illustrate how the rules apply in different scenarios, providing valuable insights into the practical effects of intestacy.
Real-Life Examples
Let’s consider a few scenarios where intestacy rules came into play. For instance, a married couple with no children died together in an accident. The husband had a sibling who survived him, but the wife had no living relatives. In such a case, the entire estate would pass to the husband’s sibling due to the rules of intestacy, potentially leaving the wife’s estate without a clear beneficiary.
Another example involves a deceased individual with children from a previous marriage. If the deceased remarried without updating their will, the new spouse and children may find themselves in a complex situation due to the intestacy rules. The surviving spouse is entitled to a certain portion of the estate, and the children receive a share as well. However, the exact distribution can lead to disputes among the beneficiaries.
“The intestacy rules can sometimes lead to outcomes that might not align with the deceased’s wishes, highlighting the importance of having a will,” says a legal expert. This is particularly relevant in complex family situations, where the rules may not provide the desired distribution of assets.
Lessons Learned
These case studies demonstrate the importance of understanding intestate inheritance rules UK and the potential implications of dying without a will. Families can benefit from knowing how the rules apply to their specific circumstances, potentially avoiding disputes and ensuring that the estate is distributed according to their wishes.
- Having a clear understanding of intestacy laws can help families prepare for the future.
- It’s crucial to review and update estate plans regularly, especially after significant life events.
- Seeking legal advice can provide clarity on how inheritance without a will UK rules might affect one’s estate.
By examining these real-life examples and understanding the lessons learned, families can better navigate the complexities of intestacy and make informed decisions about their estate planning.
Preparing for Future Changes
As we have seen, the statutory legacy amount intestacy UK plays a significant role in determining the distribution of assets when someone dies without a will. Staying informed about updates to intestacy rules and regulations UK is crucial for effective estate planning.
Anticipating Updates
To prepare for future changes, it’s essential to keep an eye on legislative updates that may impact the statutory legacy amount. We recommend regularly checking official government sources for announcements on intestacy law reforms.
Staying Informed
Understanding the current intestacy rules and regulations UK can help you make informed decisions about your estate. By staying up-to-date with the latest developments, you can ensure that your loved ones are protected and your wishes are respected.
Effective estate planning requires a thorough understanding of the statutory legacy amount and how it may change in the future. We encourage you to seek professional advice to ensure that your estate is managed according to your wishes.
FAQ
What is intestacy, and how does it affect the distribution of my estate?
Intestacy occurs when someone dies without a valid will. In the UK, intestacy rules dictate how the estate is distributed among beneficiaries, with the surviving spouse or civil partner typically receiving a significant portion, including the statutory legacy amount.
What is the statutory legacy amount, and how is it calculated?
The statutory legacy amount is a fixed sum awarded to the surviving spouse or civil partner when someone dies intestate. The amount is set by law and has recently been updated; it is calculated based on the estate’s value and the presence of other beneficiaries, such as children.
How do the recent changes to the statutory legacy amount affect families?
The updates to the statutory legacy amount aim to provide a more substantial financial safety net for the surviving spouse or civil partner. This change can significantly impact families, particularly those with dependent children, as it alters the distribution of the estate.
How are children affected by the statutory legacy amount and intestacy rules?
Children are considered beneficiaries under intestacy rules. The estate is divided among the surviving spouse or civil partner and children, with the statutory legacy amount influencing the distribution. The presence of children can reduce the amount received by the surviving spouse or civil partner.
Who benefits under intestacy, and what is the hierarchy of beneficiaries?
Under intestacy, the hierarchy of beneficiaries typically starts with the surviving spouse or civil partner, followed by children, parents, siblings, and more distant relatives. The distribution depends on the presence and relationship of these beneficiaries to the deceased.
How can I calculate my inheritance under intestacy rules?
To calculate your inheritance, you need to understand the statutory legacy amount, the estate’s value, and your position in the hierarchy of beneficiaries. You can use online tools or consult a solicitor to determine your entitlement.
What are the common misconceptions about intestacy, and how can I avoid them?
Common misconceptions about intestacy include assuming that the estate is distributed equally among all beneficiaries or that the surviving spouse or civil partner inherits everything. Understanding the intestacy rules and seeking professional advice can help avoid these misconceptions.
Why is making a will important, and what are the risks of dying intestate?
Making a will ensures that your estate is distributed according to your wishes, providing peace of mind for you and your loved ones. Dying intestate can lead to unintended distributions, potential disputes, and financial hardship for your family.
When should I consult a solicitor, and what are the costs involved?
You should consult a solicitor when dealing with complex estate matters, such as intestacy or disputed inheritances. The costs involved vary depending on the solicitor’s fees, but seeking professional advice can help you navigate the complexities of intestacy laws and ensure that your estate is managed effectively.
How can I prepare for future changes in intestacy laws?
Staying informed about updates to intestacy laws and regularly reviewing your estate plans can help you prepare for future changes. Consulting a solicitor and using online resources can also aid in anticipating and adapting to legal updates.
The Current Statutory Legacy Amount and How It Has Changed
The £322,000 Figure and the 2023 Order
The current statutory legacy amount is £322,000, applicable to all deaths on or after 26 July 2023. This figure was set by the Administration of Estates Act 1925 (Fixed Net Sum) Order 2023, which amended the sum payable to a surviving spouse or civil partner where the deceased also left children or other issue. Prior to this Order, the statutory legacy stood at £270,000, a figure that applied to deaths occurring between 6 February 2020 and 25 July 2023. The increase of £52,000 reflects a periodic government review intended, in general terms, to keep the legacy broadly in line with inflation and changes in average estate values, though no formal index-linking mechanism currently applies. Reviews of the fixed net sum are typically prompted by ministerial assessment rather than automatic triggers, which means the figure may remain static for extended periods before any upward revision is made.
What Triggered the Review
The government generally revisits the statutory legacy amount when the gap between the fixed sum and typical residential property values widens to a degree that could leave surviving spouses materially underprotected. In practice, the 2023 increase followed a period of significant house price growth in England and Wales. Where the net estate — after debts and funeral costs — exceeds the statutory legacy, the distribution of the surplus may have substantial consequences for the surviving spouse and any children, making the precise figure highly material to real families. Our team would always recommend taking independent legal advice on how the current threshold interacts with your specific estate composition.
How the Position Differs in Northern Ireland
It is important to note that the intestacy rules in Northern Ireland operate under separate legislation — principally the Administration of Estates (Northern Ireland) Order 1955 and subsequent amendments — and the statutory legacy figure applicable there may diverge from the England and Wales position. The distribution framework and the fixed net sum in Northern Ireland are set independently and have historically differed both in quantum and in the timing of updates. If the deceased was domiciled in Northern Ireland, or held property there, the applicable rules and figures will generally differ from those described in this article, and specialist advice from a Northern Ireland-regulated practitioner would typically be appropriate. This article focuses specifically on the position in England and Wales, where the current framework came into force on 1 October 2014 under the Inheritance and Trustees’ Powers Act 2014, as confirmed by GOV.UK guidance on intestacy.
What Happens to the Estate Above the Statutory Legacy
Where a person dies intestate leaving a surviving spouse or civil partner and children, the statutory legacy is not the end of the story. The surviving spouse receives the first £322,000 of the net estate outright, together with all personal chattels. Any residuary estate above that threshold is then divided equally: one half passes absolutely to the surviving spouse or civil partner, and the remaining half is divided equally among the deceased’s children (or their descendants, if a child has predeceased). For example, on a net estate of £622,000, the surviving spouse would receive £322,000 plus half of the remaining £300,000 (£150,000), totalling £472,000, with the children sharing the other £150,000 between them. This proportionate split may, in some circumstances, leave a surviving spouse without sufficient liquidity to remain in the family home — a risk that a straightforward Will could typically address at modest cost.
Common Questions About Intestacy and the Statutory Legacy
What is intestacy in England and Wales?
Intestacy in England and Wales occurs when a person dies without a valid Will, or where a Will exists but fails to dispose of part or all of the estate. In those circumstances, the estate is distributed according to the intestacy rules set out in the Administration of Estates Act 1925, as significantly amended by the Inheritance and Trustees’ Powers Act 2014. The current framework for England and Wales came into force on 1 October 2014 and determines, by a strict hierarchy, which relatives inherit and in what proportions. A surviving spouse or civil partner typically receives priority, but the rules do not recognise cohabiting partners regardless of the length of the relationship — meaning an unmarried partner of many years may receive nothing under intestacy, while the entire estate could pass to more distant relatives or, in extreme cases, to the Crown as bona vacantia.
Why is the statutory legacy £322,000?
The statutory legacy is £322,000 because that is the sum specified by the Administration of Estates Act 1925 (Fixed Net Sum) Order 2023, which came into force on 26 July 2023. The figure is set by statutory instrument rather than by primary legislation, which allows it to be updated without an Act of Parliament. The previous amount was £270,000, applicable to deaths between 6 February 2020 and 25 July 2023. The £52,000 increase broadly reflected inflationary pressures and rising estate values over that period, though there is no automatic mechanism linking the figure to any index. In practical terms, the amount represents the threshold below which a surviving spouse inherits the entire estate outright when the deceased also left children; above that threshold, the residue is shared between the spouse and children in the proportions described above.
Does intestacy affect cohabiting partners differently from married couples?
Yes, significantly so. Under the intestacy rules in England and Wales, a cohabiting partner has no automatic right to inherit, regardless of how long the couple lived together or whether they have children. By contrast, a married spouse or civil partner receives the statutory legacy of £322,000 outright (plus personal chattels and a share of any residue above the threshold). To illustrate the real cost: on a net estate of £400,000, a surviving married spouse would typically receive the entire estate, whereas a surviving cohabiting partner could receive nothing — a difference of £400,000 that a properly drafted Will, which may cost in the region of a few hundred pounds, could entirely prevent. A cohabiting partner who is left without provision may have a potential claim under the Inheritance (Provision for Family and Dependants) Act 1975, but such claims involve uncertainty, delay, and cost, and are not a reliable substitute for a Will.
Who inherits if there is no surviving spouse and no children?
Where there is no surviving spouse, civil partner, or children, the intestacy rules apply a strict hierarchy of beneficiaries. The estate would generally pass, in descending order, to: parents; then full siblings (or their children if a sibling has predeceased); then half-siblings; then grandparents; then aunts and uncles; and then half-aunts and half-uncles. If no qualifying relative can be identified, the estate may ultimately pass to the Crown, Duchy of Lancaster, or Duchy of Cornwall as bona vacantia. Friends, stepchildren, and unmarried partners are entirely excluded at every level of this hierarchy, which is one of the most commonly misunderstood aspects of intestacy. Our team regularly encounter families where the deceased assumed a long-standing stepchild would inherit automatically — under intestacy rules, that assumption is generally incorrect without formal adoption or a valid Will.