Your guide to UK inheritance tax and trusts 10 Intestacy rules England and Wales If someone dies without leaving a will, their estate is distributed according to the rules of intestacy, as shown below. Unmarried person with no children or grandchildren The estate goes to their parents. If no parent is still alive, the estate goes to any brothers/sisters or their children. If no brothers/sisters, the estate goes to the half brother/half sister or their children. If no half brother/half sister, the estate goes to grandparents. If no grandparents are still alive, the estate goes to brothers/sisters of the person’s parents (uncles or aunts) or their children. If no uncles or aunts are alive, the estate goes to half brothers/half sisters of the person’s parents or their children. If none of the above are alive, the estate goes to the Crown (or to the Duchy of Lancaster or the Duke of Cornwall). Married person/civil partner with no children The surviving spouse or civil partner * takes the whole intestate estate. Unmarried person with children The estate goes to any children. If a child dies before the parent, leaving children, their children will divide that share between them. Married person/civil partner with children Spouse/civil partner * receives everything up to £270,000 plus personal possessions. Anything remaining is divided into two: – H alf of the remaining estate goes to any children. – T he other half goes to the surviving spouse. If a child dies before the parent, leaving children, their children will divide that share between them. There may be exemptions to the rules outlined above. Independent legal advice should be sought as each individual’s circumstances will be different. Scots law rules differ from those in England and Wales. * As defined by the Civil Partnership Act 2004.