Jurisdiction(s):
United Kingdom

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...

SDLT on transfers by Will, intestacy and variations within two years (England and Northern Ireland): exemptions, consideration and effects on higher rates and first-time buyers' relief

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Practice notes

Stamp Duty Land Tax (SDLT) is payable on chargeable land transactions, namely the Acquisition of a chargeable interest. For fuller guidance on the operation of SDLT, see Practice Note: Land transactions, chargeable interests and chargeable transactions.

In Scotland, SDLT was replaced by Land and Buildings Transaction Tax (LBTT) with effect from 1 April 2015—see Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics. In Wales, Land Transaction Tax (LTT) superseded SDLT from 1 April 2018—see Practice Note: Wales: Land transaction tax (LTT)—the basics. Consequently, references here to land, property, or similar terms for SDLT purposes should be read as excluding any interests in or over land located in Scotland (from 1 April 2015) and Wales (from 1 April 2018).

A land transaction is not chargeable for SDLT where an exemption applies. The transactions identified below, concerning dispositions under a Will and on Intestacy, are exempt and do not need to be notified (for more on notifiable transactions, see Practice Note: SDLT—notifiable transactions).

Entitlement under Will or intestacy

An acquisition in or towards the satisfaction of a person’s entitlement:

under a Will:
- by means of an assent (i.e. specific transfer of...

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Web page updated on 21/05/2026

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