Wills 10/08/2005

If your civil partner dies without making a will, and your civil partner has no children, you are entitled to inherit the marital home and probably most or all of the furniture. This depends on the value of the marital home, and the value of its furnishings: below a certain limit, whether or not your civil partner has children, the civil partner inherits the whole of the marital home and all of the furnishings: if the value is above that limit, a civil partner inherits only part of the home or the furnishings if their partner dies intestate.

You are also entitled to inherit a share of your partner's movable estate: half if your partner has no children, one-third if your partner has children. (If your civil partner has children, they are also entitled to a share in your partner's estate.) With or without a will, whatever you inherit from your civil partner is not subject to inheritance tax.

Even though your partner (and your children) have a clear legal right to inherit from you, it will take much longer (and could be far more expensive) to deal with your estate after your death if you have not made a will. No matter how much or how little you have to leave, a will permits you to direct how your estate is to be settled after your death, and allows you to give instructions for your funeral, direct who is to be guardian of your children, make personal bequests, and any other arrangements you wish to make for after your death.

In Scotland, if you are not in a civil partnership and are not married, and if you have no children (legally adopted or biologically yours) you can make a will leaving your estate entirely according to your wishes. However, whatever you leave to your bidie-in will be subject to inheritance tax if your estate is worth more than a certain amount. Your house, your pension, and any life insurance, will all be included in valuing your estate. You may wish to consult a financial adviser.

You can use will writing kits available from a stationer's shop (make sure they are valid for Scottish law) but we recommend you consult a qualified professional for guidance.