Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Intestacy definition

What does Intestacy mean? Intestacy describes the situation where a person dies without a valid will disposing of all their estate (a total or partial intestacy). The estate is then distributed under statutory intestate succession rules rather than by the deceased’s expressed wishes. Across England and Wales, Scotland, Northern Ireland and Ireland, intestacy is governed by legislation rather than case law, though terminology and order of entitlement differ. In England and Wales and Northern Ireland, the probate court issues a grant of letters of administration to an administrator, and distribution follows a fixed statutory order (typically prioritising a surviving spouse or civil...

Post-death estate rearrangements: IHT and other tax treatment of variations, disclaimers, precatory trusts, discretionary Will appointments and 1975 Act orders (England and Wales)

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Practice notes

Although beneficiaries cannot ordinarily amend the terms of a testator’s Will or the Intestacy rules, save perhaps through a court order following a Claim under the Inheritance (Provision for Family and Dependants) ACT 1975 (I(PFD)A 1975), those who would benefit under a Will or on intestacy can agree a post-death rearrangement to alter the practical effect of the Will or intestacy provisions...

instruments of variation
disclaimers
distributions pursuant to precatory trusts
distributions from discretionary Will trusts
claims under I(PFD)A 1975

Where the parties agree on a revised outcome, they often opt for a formal post-death arrangement rather than the original beneficiary making a lifetime gift, to secure tax mitigation. Subject to specified conditions, certain rearrangements can be treated for tax as if made by the deceased, thereby avoiding the risk of further inheritance tax (IHT) if the original beneficiary were to die within seven years of transferring the asset...

Instruments of variation

An instrument, or deed, of variation (sometimes referred...

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Web page updated on 28/05/2026

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