Statutory Legacy UK (2026): The £322,000 Spouse Entitlement Under Intestacy Rules
Quick answer
The statutory legacy is £322,000 from 7 April 2026. It is the first payment from an intestate estate to a surviving spouse when the deceased also had children. The spouse takes £322,000 plus personal possessions. If the estate exceeds £322,000, the remainder is split: half to the spouse, half equally to the children. It does not apply to cohabiting partners — they receive nothing without a will. Making a will gives much more control than relying on the statutory legacy formula.
How the statutory legacy works — the full intestacy formula
When someone dies in England or Wales without a valid will (intestate) and is survived by both a spouse/civil partner and children, the estate is distributed as follows:
- Personal possessions: All personal belongings (furniture, vehicles, jewellery, household effects) pass to the surviving spouse outright — no limit on value.
- Statutory legacy: The surviving spouse receives £322,000 from the remaining estate (cash and assets) outright. Interest accrues from the date of death.
- Remainder (if any): Half to the surviving spouse outright; half equally among the children. Children includes biological and adopted children; not stepchildren.
How much do the spouse and children receive at different estate sizes?
| Net estate value | Spouse receives | Children receive (total) | Children receive (each, if 2) |
|---|---|---|---|
| £200,000 | £200,000 (all) | £0 | £0 |
| £322,000 | £322,000 (all) | £0 | £0 |
| £500,000 | £322,000 + £89,000 = £411,000 | £89,000 | £44,500 each |
| £800,000 | £322,000 + £239,000 = £561,000 | £239,000 | £119,500 each |
| £1,500,000 | £322,000 + £589,000 = £911,000 | £589,000 | £294,500 each |
Remainder split = (estate − £322,000) ÷ 2. Children’s share = (estate − £322,000) ÷ 2 ÷ number of children.
The property problem — why the statutory legacy can force a house sale
The formula above assumes the estate consists of liquid assets (cash and investments). When the main asset is a family home, the statutory legacy creates a serious practical problem.
Example: estate = family home worth £600,000 (no mortgage) + £50,000 savings = £650,000 total. Statutory legacy: spouse takes £322,000 outright. Remainder: £328,000, split: £164,000 to spouse, £164,000 to children equally.
The children are entitled to £164,000 in cash. The estate has only £50,000 in savings. To pay the children’s share in cash, the family home must be sold — even though the surviving spouse may need to remain in it. The intestacy rules can force the sale of the family home.
A will with a property protection trust or a life interest arrangement prevents this — the spouse can remain in the home and the children receive their share only on the second death.
Cohabiting partners — the zero entitlement warning
The statutory legacy only applies to legally married spouses and registered civil partners. If you live with a partner but are not married, they receive nothing under the intestacy rules — regardless of how long you have lived together, whether you have children together, or whether you jointly own property.
This is not a quirk or anomaly — it is the express position of English law. Cohabiting partners are strangers to the estate under intestacy. Only a valid will naming them as a beneficiary gives them any entitlement.
Frequently asked questions
What is the statutory legacy in the UK?▼
The statutory legacy is the fixed sum that a surviving spouse or civil partner receives first from an intestate estate — the estate of someone who died without a valid will. From 7 April 2026, the statutory legacy is £322,000 in England and Wales. It only applies when the deceased is survived by both a spouse and children. The spouse takes the statutory legacy (£322,000) plus all personal possessions outright. If the estate is worth more than £322,000, the remainder is split: half to the spouse, half equally among the children.
How much is the statutory legacy in 2026?▼
The statutory legacy is £322,000 from 7 April 2026. This figure is set by statutory instrument and has been uprated periodically: it was increased from £270,000 to £322,000 by SI 2023/970, effective for deaths from 26 July 2023. Interest is added from the date of death to the date of payment. The figure is reviewed periodically — check the current statutory instrument if significant time has passed since this was published.
What does the spouse receive under intestacy if the estate is less than £322,000?▼
If the net estate (after debts) is worth less than £322,000 and there are children, the surviving spouse inherits the entire estate outright — including all personal possessions and all funds. The children receive nothing in this scenario because the estate does not exceed the statutory legacy. This applies only to legally married spouses and civil partners — cohabiting partners have no entitlement under the intestacy rules, regardless of how long they lived together.
What happens to the remainder above £322,000?▼
If the estate exceeds £322,000, the remainder (after the spouse takes the statutory legacy and personal possessions) is split in two equal halves: one half passes to the surviving spouse outright; the other half passes equally to the children. Children includes biological children and legally adopted children — not stepchildren. If a child predeceases the intestate but leaves children of their own (grandchildren), those grandchildren share their parent's portion under the per stirpes rule.
Does the statutory legacy apply if there are no children?▼
No — if the deceased is survived by a spouse but has no children (and no other issue), the spouse inherits the entire estate outright with no statutory legacy calculation. The statutory legacy mechanism only comes into play when there are both a surviving spouse and surviving children (or other issue). If there are no children but there are parents, siblings, or other relatives, the spouse still inherits everything — those other relatives receive nothing.
Does the statutory legacy apply to unmarried partners?▼
No. The statutory legacy applies only to legally married spouses and registered civil partners. Cohabiting partners — regardless of how long they have lived together or whether they have children together — have no entitlement under the intestacy rules. They do not receive the statutory legacy and cannot inherit any part of the estate unless specifically provided for in a will. This is the single most important reason for cohabiting couples to make a will.
Why is a will better than relying on the statutory legacy?▼
A will is almost always better because: (1) you can leave everything to your spouse directly, without the estate being split with children (which can cause problems if the family home is the main asset); (2) you control who gets what rather than a formula imposed by law; (3) the statutory legacy amount may change; (4) if your estate includes property, the intestacy split can require the family home to be sold if the children's share cannot otherwise be met; (5) a will can include a life interest trust to balance the interests of the spouse and children; (6) the statutory legacy does not apply to unmarried partners at all.
Don’t let the law decide who gets what
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This article is for general information only and does not constitute legal advice. The statutory legacy figure is correct for England & Wales from 7 April 2026. Always verify the current amount from GOV.UK or a qualified solicitor, as it is subject to periodic review.