When a spouse dies intestate leaving children, the surviving spouse receives the first £322,000 before anything is shared. Worked examples, IHT interaction, and the history of the figure.
This guide is part of ProbateHelp's Probate Process guide cluster. Estimated reading time: 12 min.
The statutory legacy is £322,000. This is the amount a surviving spouse or civil partner receives from the estate before anything else is distributed, when the deceased died without a will (intestate) and left children or other descendants. It was updated to £322,000 on 26 July 2023 and remains at that level as of July 2026.
Not automatically. If the home was jointly owned as joint tenants, it passes to the surviving spouse by survivorship and does not form part of the estate at all — so it is not counted within the £322,000. If the home was owned as tenants in common, the deceased's share does form part of the estate and would be counted. The surviving spouse also has a right to require the administrator to appropriate the home to them in satisfaction of their entitlement, under Schedule 2 of the Intestates' Estates Act 1952.
The surviving spouse or civil partner inherits the entire estate. Children receive nothing. The statutory legacy is a minimum entitlement — if the estate is smaller than £322,000, the spouse simply takes everything.
No. The statutory legacy only applies on intestacy — when someone dies without a valid will. If there is a will, the estate is distributed according to its terms. The statutory legacy is irrelevant.
Children cannot challenge the statutory legacy itself — it is a fixed statutory entitlement. However, if a child feels they have not received reasonable financial provision, they may be able to bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975 within six months of the grant of Letters of Administration being issued.
If the estate takes time to administer, the surviving spouse is entitled to interest on the statutory legacy from the date of death until it is paid. The current rate is 8% per annum (set by the Intestate Succession (Interest and Capitalisation) Order 1983 as amended). This can add up significantly on larger estates with lengthy administration.
No. The statutory legacy passes to the surviving spouse, and transfers between spouses are exempt from inheritance tax under the spousal exemption — regardless of amount. So the £322,000 statutory legacy itself is not subject to IHT. The children's share of the residue above £322,000 may be subject to IHT if the total estate exceeds the available nil rate bands.