Home / Legal principles of life insurance / - Dying Without a Will in Northern Ireland

In Northern Ireland , the distribution of the estate of a person dying intestate is governed by the Administration of Estates Act ( Northern Ireland ) 1955 , as amended from time to time.

Where an intestate leaves a husband, wife or registered civil partner, it is provided that:

• If there are no issue and no surviving parent or brother or sister (whether of the whole or half-blood) or issue of such a brother or sister,

• the whole estate passes to the surviving husband, wife or registered civil partner absolutely.

• If there are issue surviving, the surviving husband, wife or registered civil partner takes

• the personal chattels absolutely

• a `fixed sum' free of inheritance tax and costs, with interest at six per cent per annum from the date of death and

• an absolute interest in one-half of the residue of the estate, where only one child of the intestate also survives

• an absolute interest in one-third of the residue of the estate, where more than one child of the intestate also survives. If a child of the intestate predeceases him leaving issue who survive the intestate, the surviving husband, wife or registered civil partner takes the same share as if the child had survived the intestate.

• If there are no issue but a surviving parent or brother or sister (whether of the whole or half- blood) or issue of such a brother or sister, the surviving husband, wife or registered civil partner takes

• the personal chattels absolutely

• a `fixed sum' free of inheritance tax and costs, with interest at six per cent per annum from the date of death and

• an absolute interest in one-half of the residue of the estate.

The “fixed sums” referred to at (B) and (C) above are:

• If there are issue surviving: £125,000.

• If there are no issue but a surviving parent etc: £200,000.