There are some differences in intestacy rules as applied in Scotland versus England and Wales. However, in both cases, the most important consideration is whether a person is married or has a civil partner, the presence of dependants such as children, or any other relatives who may be alive. Notably, this description should be understood to exclude a co-habiting partner.
In England and Wales, a spouse or civil partner of the deceased should get up to £250,000 of the deceased house and is entitled to a life interest on half of the remainder. In Scotland on the other hand, the figure stands at £300,000 for the entire estate. In cases where the value may be higher, the spouse can opt to trade the interest in money. In a case where the deceased only had a spouse and no children, the spouse is entitled to the first £450,000 in addition to half the remainder as well as personal items according to the laws in England and Wales. Anything above this is shared among the deceased parents or siblings but if they do not exist, the estate reverts to the spouse or civil partner.
In Scotland though, the spouse is entitled to furniture and other household goods of a value up to £24000 thus and can opt for money if the value is above this. He/she is also entitled to a legacy of £42000 if there are children or £75000 if there are no children. The rest of the estate in terms of the estate, household goods, and legacy exceeding the stated limits go to the children if they exist or the parents, siblings, and other relatives all the way to the crown just like in a case where the deceased leaves no children or spouse. Notably, the two jurisdictions differ in the values set for spouses and civil partners to inherit.