IHTM12178 - Succession: intestacy: distributions in Northern Ireland: partial intestacy

Partial intestacy is governed by Administration of Estates (NI) Act 1955/S18 and occurs when a person dies leaving a Will which effectively disposes of some but not all of their property.

The executors will hold the property not disposed of by the Will upon the trusts declared by the total intestacy rules.

The Inheritance Tax liability when there is a partial intestacy is governed by IHTA84/S41. The effect of this is that if the residue is partly exempt (IHTM26001) the share of residue taken by the spouse or civil partner (IHTM11032) for example, will not be reduced by any tax attributable to the chargeable parts.