There are strict rules:
* Estate goes to parents.
* If none, then to siblings of the whole blood or their issue.
* If none, then to siblings of the half blood or their issue.
* If none, then to grandparents.
* If none, then to uncles and aunts of the whole blood or their issue.
* If none, then to uncles and aunts of the half blood or their issue.
* If there are no parents, siblings (whole or half blood), issue of siblings, grandparents, uncles and aunts (whole or half blood), or issue of uncles or aunts, estate goes to the Crown (or to the Duchy of Lancaster or the Duke of Cornwall).
So first cousins equally. If any first cousins have died, their children get their share equally.
So, an easy example. There is �4000 to be divided. There were 4 cousins, so �1000 each.
However, one of the cousins has died, she has 2 children. Her children get her share equally - �500 each