Finance⏱ 4 min read
How Inheritance Is Divided Per Stirpes vs Per Capita
When a beneficiary of a will dies before the testator, how their share is distributed depends on whether the will says per stirpes or per capita — or nothing at all. Here is how each works.
Most people writing a will don't think about what happens if a named beneficiary dies first. The per stirpes rule automatically passes that share to the deceased beneficiary's own descendants — which is often the intended outcome, but not always.
Per Stirpes: Share Passes Down the Branch
Per stirpes (Latin: "by branch"): the deceased beneficiary's share
passes equally to their surviving children.
Example:
Testator: Margaret
Will: "to my three children Alex, Beth, and Chris, equally"
Per stirpes distribution
Alex: alive, takes 1/3
Beth: has died, leaving two children Dan and Ellie
Chris: alive, takes 1/3
Beth's 1/3 share passes per stirpes to Dan and Ellie:
Dan takes 1/6 (half of Beth's 1/3)
Ellie takes 1/6 (half of Beth's 1/3)
Final distribution: Alex 1/3, Dan 1/6, Ellie 1/6, Chris 1/3
Per Capita: Equal Shares Among All Living
Per capita (Latin: "by head"): the estate is divided equally
among all LIVING beneficiaries in the relevant class.
Same example with per capita distribution:
Beth has predeceased Margaret.
Dan and Ellie are NOT included.
Estate divides between living beneficiaries only: Alex and Chris.
Each takes 1/2 (not 1/3).
Dan and Ellie receive nothing.
Per capita is unusual in UK wills -- per stirpes is far more common.
UK default (intestacy rules): per stirpes applies.
UK Intestacy (Dying Without a Will)
If no will exists, the Intestacy Rules (England and Wales) apply:
Rules of Administration of Estates Act 1925 as amended.
Priority order:
1. Spouse/civil partner (gets everything if no children)
2. Children (equally, per stirpes)
3. Parents
4. Siblings (whole blood)
5. Siblings (half blood)
6. Grandparents
7. Aunts/uncles (whole blood)
8. Aunts/uncles (half blood)
9. Crown (bona vacantia)
Spouse + children:
Spouse gets personal chattels + first £322,000 absolutely
+ half of remainder absolutely
Children split the other half of the remainder equally
Calculating Shares in Practice
Estate: £850,000
Deceased intestate (no will)
Survived by: spouse (Sarah), two children (Tom, Lucy)
Sarah receives:
Personal chattels (all)
First £322,000: £322,000
Half of remainder: (£850,000 - £322,000) / 2 = £264,000
Sarah total: £322,000 + £264,000 = £586,000
Children split remaining half:
Remaining half: £264,000
Tom: £132,000 | Lucy: £132,000
If Tom had predeceased but left a child (Emma):
Emma takes Tom's £132,000 per stirpes
(This is automatic under intestacy -- no will needed)