Appendix B: Rules of Intestacy - England & Wales Appendix C: Rules of Intestacy - Northern Ireland Appendix D: Rules of Intestacy and Making a Will in Scotland Appendix E: Inheritance tax and how to avoid the Taxman (more details) Appendix F: Glossary of

A Will is a legal document in which you state what you would like to happen to your estate. Your estate consists of your house (less any outstanding mortgage or other loans secured on it), cash and savings, your car, household and personal effects, proceeds from any life assurance policies and pensions where there isn't a named beneficiary or the plans are not written in trust LESS any outstanding loans, credit card balances, household bills, funeral expenses, etc. If the gross value of the total estate is less than 5,000 (England, Wales & Northern Ireland) or 25,000 before debts (Scotland) it is called a "small estate" and can be distributed without a Grant of Probate or Confirmation of the Estate. However, it doesn't matter how little you think you are worth, it is important that you make a Will.

Without a Will, your relatives and friends could face severe difficulties. And, although you may not like it, if you don't make a Will the law will decide for you, which may not be what ... more.

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