Intestacy Rules - Distribution of Estate with no Will in the Isle of Man

Posted on November 14, 2024

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If a person dies without leaving a Will, they are said to be "intestate". The law then provides what will happen to the estate and who benefits. This is contained within The Administration of Estates Act 1990.

Below is an excerpt from the Act but we would recommend seeking advice regarding your personal circumstances.

  • If the intestate leaves a spouse or civil partner but no issue, the residuary estate shall be held in trust for the surviving spouse or civil partner absolutely.
  • If the intestate leaves both a spouse or civil partner and issue, then
    • the surviving spouse or civil partner shall take the personal chattels absolutely, and
    • in addition the residuary estate (except the personal chattels) shall stand charged with the payment of a net sum of £250,000, free of duties (if any) and costs, to the surviving spouse or civil partner with interest at such rate as the Treasury may by order prescribe from the date of death until paid or appropriated, and
    • subject to providing for that sum and the interest thereon, the residuary estate (except the personal chattels) shall be held, as to one half, on trust for the surviving spouse or civil partner absolutely, and as to the other half, on the statutory trusts for the issue of the intestate.
  • If the intestate leaves issue but no spouse or civil partner, the residuary estate shall be held on the statutory trusts for the issue of the intestate.
  • If the intestate leaves no spouse or civil partner and no issue but both parents, the residuary estate shall be held in trust for the father and mother in equal shares absolutely.
  • If the intestate leaves no spouse or civil partner and no issue but one parent, the residuary estate shall be held in trust for the surviving father or mother absolutely.
  • If the intestate leaves no spouse or civil partner, no issue and no parent, the residuary estate shall be held in trust for the following persons living at the death of the intestate, and in the following order and manner
    • on the statutory trusts for the brothers and sisters
    • on the statutory trusts for the brothers and sisters of the half blood of the intestate;
    • for the grandparents of the intestate
    • on the statutory trusts for the uncles and aunts of the intestate
    • on the statutory trusts for the uncles and aunts of the intestate (being brothers or sisters of the half blood of a parent of the intestate); but if no person takes an absolutely vested interest under those trusts, then
    • on the statutory trusts for the great-uncles and great-aunts of the intestate
    • on the statutory trusts for the great-uncles and great-aunts of the intestate (being brothers or sisters of the half blood of a grandparent of the intestate)

If you need assistance with Intestacy Rules in the Isle of Man, please do not hesitate to contact us or email us directly via the "Contact Us" form available https://www.mplegal.im

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