The statutory legacy is the fixed cash sum a surviving spouse or civil partner is entitled to first under the intestacy rules of England and Wales, before the rest of the estate is divided with the deceased's children. It applies only where there is no valid will.
The figure is £322,000, in force since 26 July 2023 (Administration of Estates Act 1925 (Fixed Net Sum) Order 2023, subject to change). It is a fixed cash amount, not linked to house prices, and is due its next review by 2028, so its real value against a near-equivalent average house price can erode between reviews.
How much is the statutory legacy in 2026?
The statutory legacy is £322,000 as at August 2026, unchanged since 26 July 2023, when it rose from £270,000 (gov.uk legislation, subject to change). It is a net figure, calculated after the estate's debts and liabilities, and comes on top of the deceased's personal possessions.
| Statutory legacy figure | In force from |
|---|---|
| £322,000 | 26 July 2023 (current) |
| £270,000 | 6 February 2020 |
| £250,000 | 1 October 2014 |
Source: legislation.gov.uk. Figures apply to England and Wales and are subject to change.
Who inherits when there is a spouse and children?
When someone dies intestate leaving a spouse or civil partner and children, the surviving partner takes the personal possessions, the £322,000 statutory legacy, and half of anything above that; the children share the other half. The full outcome depends on who survives.
| Who survives | Who inherits under intestacy |
|---|---|
| Spouse or civil partner, no children | The spouse or civil partner takes the whole estate. |
| Spouse or civil partner and children | Spouse takes personal possessions, £322,000, and half the remainder; children share the other half. |
| Children, no surviving spouse | The children inherit the whole estate in equal shares. |
| Unmarried partner | An unmarried partner inherits nothing under the intestacy rules. |
Source: gov.uk, as at August 2026. A spouse or civil partner must survive the deceased by 28 days to inherit.
How is an intestate estate divided when there are children?
When an intestate estate is worth more than £322,000 and the deceased leaves children, division follows a set order, applied after debts and liabilities are paid. The surviving spouse or civil partner takes the personal possessions, then the £322,000 legacy, then half of any surplus; the children share the other half equally, each share held on trust until they reach 18.
- Personal possessions to the spouse. The surviving spouse or civil partner receives the deceased's personal chattels outright.
- The statutory legacy of £322,000. They then take the first £322,000 of the remaining estate as a fixed cash sum.
- Split the surplus. Whatever remains above £322,000 is divided into two equal halves.
- Spouse takes one half. The surviving partner receives one half of that surplus absolutely.
- Children share the other half. The other half passes to the children equally, each share held on trust until 18.
A worked example: an estate of £600,000 after debts, left by a married person with two children and no will.
| Step | Amount | Goes to |
|---|---|---|
| Statutory legacy | £322,000 | Surviving spouse |
| Surplus above the legacy | £278,000 | Split in half |
| Half of the surplus | £139,000 | Surviving spouse |
| Other half of the surplus | £139,000 | Two children (£69,500 each) |
| Spouse receives in total | £461,000 | plus personal possessions |
Illustration only, based on gov.uk, as at August 2026. Every estate differs.
What happens if the estate is worth less than £322,000?
If the whole estate is worth £322,000 or less, the surviving spouse or civil partner takes everything and the children receive nothing under the intestacy rules, because there is no surplus to divide. A home counts toward the estate's value, so a modest house can lift an estate above £322,000 and trigger a children's share even with little cash to pay it.
When will the statutory legacy change?
The statutory legacy is reviewed at least every five years, and sooner if inflation rises 15% or more from the level when it was last set (explanatory memorandum, 2023 Order). Because the current figure took effect on 26 July 2023, the next review falls due by 2028, though sharp inflation could bring it forward. Any change is made by order of the Lord Chancellor.
Between reviews the figure stays flat while property values move, so its real protection for a surviving spouse can erode. If you rely on the intestacy rules rather than a will, the figure that applies is the one in force on the date of death.
What people get wrong about the statutory legacy
Three assumptions cause the most trouble in practice, and each can leave a surviving spouse worse off than families expect: that the spouse automatically keeps the family home, that the £322,000 legacy is the same as the inheritance tax threshold, and that a long-term unmarried partner is protected.
- Assuming the spouse keeps the home. Where an estate is mostly the family home and its value tops £322,000, the children's half of the surplus must still be paid. With little spare cash, the surviving spouse may face selling or remortgaging to fund those shares.
- Confusing the legacy with the inheritance tax threshold. The £322,000 statutory legacy and the £325,000 inheritance tax nil-rate band are different figures. One decides who inherits under intestacy; the other decides how much of an estate is taxed (gov.uk, as at August 2026, subject to change). The near-identical numbers are a coincidence.
- Believing a long-term partner is protected. An unmarried partner inherits nothing under the intestacy rules and receives no statutory legacy. They can be provided for only through a valid will, or a claim under the Inheritance (Provision for Family and Dependants) Act 1975.
A will can remove all three risks, letting you decide who inherits and how the home is protected for a surviving partner. See our guides to writing a will, probate and inheritance tax.
Frequently asked questions
Common questions cover what happens with smaller estates, whether unmarried partners are covered, how the figure differs from the inheritance tax threshold, and when it next changes. The answers below reflect the intestacy rules of England and Wales as at August 2026, and are general information, not advice.
What if the estate is worth less than £322,000?
If the estate is worth £322,000 or less, the surviving spouse or civil partner takes the whole estate, and the children inherit nothing under the intestacy rules. There is no surplus to divide. The children share only where the estate exceeds £322,000, and only from the amount above the legacy.
Do unmarried partners get the statutory legacy?
No. An unmarried partner inherits nothing under the intestacy rules and receives no statutory legacy, however long the couple lived together. They can inherit only through a valid will, or a claim under the Inheritance (Provision for Family and Dependants) Act 1975.
Is the statutory legacy the same as the inheritance tax threshold?
No. The £322,000 statutory legacy decides who inherits under the intestacy rules, while the £325,000 inheritance tax nil-rate band decides how much of an estate is taxed (gov.uk, as at August 2026, subject to change). The near-identical numbers are a coincidence, not a link between the two figures.
When will the statutory legacy change?
The statutory legacy is reviewed at least every five years, and sooner if inflation rises 15% or more from the level when it was last set. As the current figure took effect in July 2023, the next review falls due by 2028.