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When someone dies without a will and without a surviving spouse or civil partner, the intestacy rules of England and Wales direct the entire estate to the children. Each child receives an equal share. This sounds straightforward, but in practice there are important questions about which children qualify, how younger children's shares are managed, and what happens if a child has already died.
Under the Administration of Estates Act 1925, the children of the deceased inherit equally when there is no surviving spouse or civil partner. “Children” in this context means:
The following do not qualify as children under intestacy:
All qualifying children share equally regardless of age, whether they are from the same relationship, or whether the parent had any ongoing relationship with them. A child who was estranged from the parent inherits the same share as one who was closely involved in their care. See our guide on estranged children and intestacy.
For the full intestacy overview, see our main intestacy guide.
If one of the children predeceased the parent, their share does not simply disappear. Instead, under the principle of representation (per stirpes), the deceased child's own children (grandchildren of the person who died) step into their parent's shoes and inherit that share between them.
Example: Someone dies without a will, leaving three children — A, B, and C. C has already died, leaving two children of their own (X and Y). The estate is divided: A receives one-third, B receives one-third, and X and Y each receive one-sixth (sharing C's one-third between them).
If a child died without leaving any children of their own, that share is redistributed among the remaining children equally.
When someone dies without a will, someone must apply to the Probate Registry for letters of administration. The children (if aged 18 or over) have the right to apply, in equal priority. There is no hierarchy between them — any adult child can apply, but the Probate Registry can appoint no more than four, the statutory maximum under section 114(1) of the Senior Courts Act 1981.
In practice, it is common for one or two adult children to apply and administer the estate on behalf of all beneficiaries. The administrator(s) must:
If all the children are under 18, none of them can take the grant themselves. Instead a grant is made for their use and benefit — normally to a parent or guardian with parental responsibility. Where any beneficiary is a minor, section 114(2) of the Senior Courts Act 1981 means the grant is normally made to at least two individuals or to a trust corporation, not to one person alone.
See our guide to applying for letters of administration and our complete UK probate guide.
In a children-only intestacy scenario, there is usually no surviving owner on a joint tenancy — so the home typically forms part of the estate regardless of how it was held.
If the deceased owned the home solely, letters of administration are needed to transfer or sell it. If the home was held as tenants in common with another person (perhaps an ex-partner, a sibling, or a friend), only the deceased's share forms part of the estate.
Where multiple children are beneficiaries and they disagree about whether to sell or retain the property, the court can be asked to resolve the dispute under the Trusts of Land and Appointment of Trustees Act 1996 — particularly difficult where one child was living in the family home.
HMRC expects the property to be valued at its open market value at the date of death, which is also the figure the beneficiaries' shares are worked out from. See our estate administration checklist.
Children under 18 cannot receive their inheritance directly. Their share is held on the statutory trusts under the intestacy rules until they reach 18, or marry or form a civil partnership before then. The administrators act as trustees.
The statutory trust means that funds must be invested and managed prudently for the minor's benefit. The trustee cannot simply spend the money. They must keep records, act in the minor's best interests, and transfer the funds when the child turns 18 — or earlier, on marrying or forming a civil partnership.
A will can give trustees more flexibility — for instance, releasing funds for education or housing before age 18, or extending the trust to age 21 or 25. Without a will, the statutory trust provides only basic protections. See our guide on dying without a will with minor children.
Assets held jointly with another person — joint bank accounts, for instance — pass automatically to the surviving joint holder by survivorship, outside the estate. Only assets solely owned by the deceased form part of the estate subject to the intestacy rules.
Life insurance policies written in trust pass outside the estate. If a policy was not written in trust, it falls into the estate and is distributed among the children. Pension death benefits are discretionary — trustees of the pension scheme decide who receives them, and they will consider nominations made by the deceased.
In a children-only scenario, potential claimants under the Inheritance (Provision for Family and Dependants) Act 1975 could include a cohabiting partner (who was financially dependent on the deceased), a former spouse, or any person who was financially maintained by the deceased. Claims must be brought within six months of the grant of letters of administration.
A disabled child — or a child with special needs who requires more than an equal share — could also apply for additional provision. See our guide on dying without a will and protecting a disabled beneficiary.
Without a surviving spouse, the inheritance tax nil-rate band of £325,000 applies. The residence nil-rate band (up to £175,000 for 2026–27) may also apply if the family home passes to direct descendants. Above those thresholds, inheritance tax is charged at 40%.
Since there is no spouse exemption available, inheritance tax can be a significant issue in estates with valuable property. Tax on assets other than land and certain business interests must be paid before the grant is issued, which can create a cash-flow problem before anything can be sold. Tax attributable to land and some other qualifying assets can instead be paid in ten annual instalments, and HMRC's Direct Payment Scheme lets banks release funds from the deceased's own accounts to pay it.
For more detail, see our inheritance tax guide for 2026–27.
For parents, a will is essential — not only to determine how the estate is distributed, but also to appoint a guardian for minor children. Without a will, there is no guardian appointment, and the courts must decide. A will also allows parents to set up trusts, specify conditions, and ensure that children from all relationships are treated in the way the parent intended.
Use Farra's probate checklist to track every task
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