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Northern Irish intestacy broadly mirrors England and Wales. A surviving spouse receives a £270,000 statutory legacy plus a share of any residue. Children share equally in the remainder. Unlike Scotland, there are no prior rights or legitim. Letters of Administration are required from the Belfast Probate Office.
When a person dies without a valid will in Northern Ireland, their estate is distributed according to the intestacy rules set out in the Administration of Estates Act (Northern Ireland) 1955 and the Intestates Estates Act (Northern Ireland) 1955. These rules closely mirror the framework in England and Wales.
This is in contrast to Scotland, which has entirely different succession rules based on prior rights, legal rights (legitim and ius relictae), and the Succession (Scotland) Act 1964. For Scottish intestacy rules, see our guide on intestacy in Scotland.
For Northern Ireland, the key principle is that the estate is distributed in order of priority — certain relatives take first, then others if those closer relatives are not surviving.
Where the deceased left a surviving spouse or civil partner and children (or grandchildren if a child has predeceased):
If the residue is £270,000 or less, the surviving spouse takes the entire estate. The children receive nothing unless the estate exceeds this figure.
Where the deceased left a surviving spouse or civil partner but no children:
Where the deceased left no surviving spouse or civil partner but left children:
Where there is no surviving spouse and no children (or all children have predeceased without leaving children of their own), the estate passes in the following order:
One of the most important aspects of Northern Ireland's intestacy rules (as in England and Wales) is that unmarried cohabiting partners have no automatic right to inherit under the intestacy rules — regardless of how long they have lived together.
If an unmarried partner dies intestate, the surviving cohabitee will receive nothing under the intestacy rules. The estate will pass to the deceased's children, parents, or other relatives depending on the circumstances. The only way for an unmarried partner to inherit is through a valid will.
Note: unlike England and Wales, Northern Ireland does not currently have a Inheritance (Provision for Family and Dependants) Act equivalent that allows cohabiting partners to make a claim on the estate — though the law in this area continues to develop.
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When the deceased died without a will in Northern Ireland, no one automatically has the authority to deal with the estate. The nearest entitled relative must apply to the Probate and Matrimonial Office in Belfast for Letters of Administration.
The priority order for who may apply for Letters of Administration mirrors the intestacy priority — the surviving spouse has the first right to apply, then children, then other relatives.
For the full application process, see our guide on how to apply for probate in Northern Ireland. For an overview of the Northern Irish probate system, see our guide on probate in Northern Ireland.
Inheritance tax applies to intestate estates in Northern Ireland in exactly the same way as in England and Wales and Scotland. The fact that there is no will does not alter the IHT position — the estate is still valued, IHT is still calculated, and any IHT due must be paid before Letters of Administration are granted.
Where the estate passes entirely to the surviving spouse, the spouse exemption means no IHT is due (provided the spouse is domiciled in the UK). For more detail, see our UK inheritance tax guide for 2026–27.
The intestacy rules are a "default" position — they apply only when there is no will or when the will does not cover certain assets. Making a will allows you to:
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