Why should I make a Will? Back

Who inherits if I don't have a will? Back

If you don't have a will there are rules for deciding who inherits your assets, depending on your personal circumstances. The following provisions apply only in England and Wales, the law differs if you die intestate (without a will) in Scotland or Northern Ireland:
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If you're married or in a civil partnership and your estate is worth £125,000 or less Back

Everything goes to your husband, wife or civil partner.
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If you're married or in a civil partnership and your estate is worth over £125,000 Back

Your husband, wife or civil partner won't automatically get everything, although they will receive:

•  personal items, such as household articles and cars, but nothing used for business purposes

•  £125,000 free of tax or £200,000 if there are no children; however this is restricted to £55,000 if you were domiciled (had your permanent home) in the UK and they were not

•  a life interest in half of the rest of the estate (on his or her death this will pass to the children or as detailed below)

The rest of the estate will be shared by the following:

•  children (or if none, grandchildren) will get an equal share

•  if there are no children or grandchildren, surviving parents will get a share

•  if there are no children, grandchildren or surviving parents, any brothers and sisters (who shared the same two parents as the deceased) will get a share (or their children if they died while the deceased was still alive)

•  if the deceased has none of the above, the husband, wife or registered civil partner will get everything
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If you are partners but aren't married or in a civil partnership

If you aren't married or registered civil partners, you won't automatically get a share of your partner's estate if they die without making a will.

If they haven't provided for you in some other way, your only option is to make a claim under the Inheritance (Provision for Family and Dependants) Act 1975. See the section below 'If you feel you've not received reasonable financial provision'.
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If there is no surviving spouse/civil partner Back

The estate is distributed as follows:

•  to surviving children in equal shares (or to their children if they died while the deceased was still alive)

•  if there are no children, to parents (equally, if both alive)

•  if there are no surviving parents, to brothers and sisters (who shared the same two parents as the deceased), or to their children if they died while the deceased was still alive

•  if there are no brothers or sisters then to half brothers or sisters (or to their children if they died while the deceased was still alive)

•  if none of the above then to grandparents (equally if more than one)

•  if there are no grandparents to aunts and uncles (or their children if they died while the deceased was still alive)

•  if none of the above, then to half uncles or aunts (or their children if they died while the deceased was still alive)

•  to the Crown if there are none of the above

It'll take longer to sort out your affairs if you don't have a will. This could mean extra distress for your relatives and dependants until they can draw money from your estate. Top of Page

If you leave everything to your husband, wife or civil partner

In this case there usually won't be any Inheritance Tax to pay because a husband, wife or civil partner counts as an 'exempt beneficiary'. But bear in mind that their estate will be worth more when they die, so more Inheritance Tax may have to be paid then.

However, if you are domiciled (have your permanent home) in the UK when you die but your spouse or civil partner isn't you can only leave them £55,000 tax-free.

Other beneficiaries

You can leave up to £285,000 tax-free to anyone in your will, not just your spouse or civil partner (tax year 2006-2007). So you could, for example, give some of your estate to someone else or a family trust. Inheritance Tax is then payable at 40 per cent on any amount you leave above this.  Top of Page