Deceased person dies leaving these relatives: |
After the payment of funeral expenses, tax and all other debts owed by the deceased, the rest of the estate goes to: |
| A spouse or civil partner, but no children or parents or brothers or sisters of the whole blood* | Everything to spouse/civil partner |
A spouse or civil partner and children |
For dates of death prior to 1 February 2009 1. Where the net estate is not more than £125,000 – Everything to spouse/ civil partner 2. Where the net estate is over £100,000 – the first £100,000 plus personal possessions to the spouse/civil partner Half of the rest is shared equally amongst the children. The spouse/civil partner gets the income or interest on the other half during his/her lifetime, and when the spouse or civil partner dies, the capital goes to the deceased’s children equally. For dates of death after 1 February 2009 1. Where the net estate is not more than £250,000 – Everything to spouse/ civil partner 2. Where the net estate is over £250,000 – the first £250,000 plus personal possessions to the spouse/civil partner Half of the rest is shared equally amongst the children. The spouse/civil partner gets the income or interest on the other half during his/her lifetime, and when the spouse or civil partner dies, the capital goes to the deceased’s children equally. |
A spouse or civil partner (but no children), and either parents, or brothers or sisters of the whole blood. |
For dates of death prior to 1 February 2009 1. Where the net estate is not more than £200,000 (for dates of death after 1 February 2009) – Everything to spouse/ civil partner 2. Where the net estate is over £200,000 for dates of death after 1 February 2009 – £200,000, plus half of the rest, plus personal possessions to spouse/ civil partner. The other half to the deceased’s parents equally; but if no parents, then to brothers and sisters of the whole blood in equal shares. For dates of death after 1 February 2009 1. Where the net estate is not more than £450,000 (for dates of death after 1 February 2009) – Everything to spouse/ civil partner 2. Where the net estate is over £450,000 for dates of death after 1 February 2009 – £450,000, plus half of the rest, plus personal possessions to spouse/ civil partner. The other half to the deceased’s parents equally; but if no parents, then to brothers and sisters of the whole blood in equal shares. |
Children , but no spouse or civil partner |
Everything to children in equal shares |
| Parent(s), but no spouse or civil partner, or children | Everything to parents in equal shares. |
| Brother(s) or sister(s), but no spouse or civil partner, or children or parents | Everything to brothers and sisters of the whole blood equally. If there are no brothers or sisters of the whole blood, then to brothers and sisters of the half blood equally. |
| Grandparent(s), but no spouse or civil partner, or children, or parents, or brothers or sisters | Everything to grandparents equally. |
| Uncle(s), Aunt(s ), but no spouse or civil partner, or children or parents, or brothers or sisters or grandparents | Everything to uncles and aunts of the whole blood equally. If there are no uncles or aunts of the whole blood , then to uncles or aunts of the half blood equally. |
| No spouse or civil partner and no relatives in any of the categories shown above | Everything to the Crown |
