There is more about the way the rules of intestacy work at the end of this leaflet.

This means that rules of intestacy made by Parliament govern the division of their money, property and possessions.

This is based on a strict next-of-kin order of priority defined in the 'rules of intestacy'.

You can then pay any debts owed by the estate and distribute the estate according to the will or the rules of intestacy.

It is a right which he may transfer, and which on his death will pass under his will or according to the rules of intestacy.

The rules of intestacy are very rigid and neglecting to make a proper will can have serious consequences for those whom you might wish to benefit.

Trustees are responsible for managing assets placed in a trust (if a trust has been created under the terms of the will or the rules of intestacy).

The testator's intention once again appears to be that his daughter's whole estate should devolve according to the rules of intestacy, and so end in her brother's eager hands.

The transfer of an asset to you under the terms of a will or the rules of intestacy is not a chargeable occasion for Capital Gains Tax.

If you don't leave a will, your estate will be shared out among your next of kin according to a strict order of priority called the 'rules of intestacy'.

The personal representatives should already have told HMRC that a trust is to be set up under the terms of the deceased's will or the rules of intestacy.

Trustees are required to manage the property held on trust and any income generated by that property, according to the terms of the will or the rules of intestacy and general trust law.

If there is no valid will, they must distribute the estate according to the 'rules of intestacy', that is, the rules of inheritance that apply where there is no will.

You may be asked to supply information about the people who will benefit from the estate (the beneficiaries), and whether a trust has been set up under the terms of the deceased's will or under the rules of intestacy.

Find out more about informal payments to the deceased's Tax Office Different procedures apply, however, if a trust has been created under the terms of the deceased person's will or the rules of intestacy, or if the estate is regarded as 'complex'.

If you are the trustee of a trust created under the terms of a person's will or the rules of intestacy, you are treated for Capital Gains Tax purposes as acquiring the asset on the date of death, at its market value on that date.