Notes

Succession passes through the blood line only and in-laws or step-relations are not entitled to share in estates.  Under the Family Law Reform Act of 1988, ‘illegitimate’ children and those adopted into a family have full rights to share in intestate estates.

Estates divided between siblings (brothers/sisters) or aunts and uncles are distributed per stirpes (by branch).  When the beneficiaries are the children of a deceased relative, this can result in unequal shares to those entitled.

This chart is intended as a general guide only and should not be used as a basis for distributing an estate.  Specific advice may be obtained from your solicitor and further information is available on the HM Revenue and Customs website.