UK England & Wales

Succession: Tax: Geographic

IHT nil-rate band, residence nil-rate band, probate registry integration, deed of variation, intestacyHierarchy (9 AEA 1925 s.46 tiers), statutoryLegacy (£322k SI 2023/877)

IHT thresholds, intestacy rules, IFPA 1975 eligibility, and legislative changes for England & Wales estates. Temporal-rule wrapping on key values.

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Extension Fields

Field	Type	Description
cohabitantRights	object
ifpa1975Eligible	array	Persons eligible to claim under Inheritance (Provision for Family and Dependants) Act 1975.
inheritanceTaxRate	Temporal rule	Main IHT rate. Currently 40%.
intestacyHierarchy	array	Intestacy distribution hierarchy under the Administration of Estates Act 1925 s.46. Each tier takes priority over all lower tiers. Whole blood takes absolute priority over half blood at sibling and uncle/aunt levels
intestacyStatutoryLegacy	Temporal rule	Statutory legacy amount under Administration of Estates Act 1925. As of 2023: £322,000.
legislativeChanges	array
localGrantTypes	array	Maps each executor to the local E&W grant type. limited_grant: grant limited in scope (e.g. foreign property excluded). de_bonis_non: grant for unadministered estate when original executor dies.
localPropertyTypes	array	Maps each property to its local E&W property type. The core propertyType holds the universal value; this provides the familiar local term.
localTenureTypes	array	Maps each property to its local E&W tenure type. commonhold: an alternative to leasehold introduced by the Commonhold and Leasehold Reform Act 2002. share_of_freehold: leaseholders collectively own the freehold.
marriageRevocation	object	Whether and how marriage revokes a prior will. For England & Wales, see s.18 Wills Act 1837 and the contemplation-of-marriage exception in s.18(3)–(4).
nilRateBand	Temporal rule	IHT nil-rate band. Frozen at £325,000 since 2009.
residenceNilRateBand	Temporal rule	RNRB (main residence). Currently £175,000.
statutoryLegacy	object	The statutory legacy amount the surviving spouse receives before the kinship-based residuary distribution. Currently £322,000 (from 26 July 2023, SI 2023/877)
transferableNilRateBand	boolean	Whether the unused NRB of a predeceased spouse is available for transfer.
transferableNilRateBandPercentage	number	Percentage of the predeceased spouse's NRB available for transfer.