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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6050 · Legal background to trusts & estates: executors - contents

  • TSEM6051 · Legal background to trusts and estates: first duties of executors
  • TSEM6052 · Legal background to trusts and estates: apportioning income
  • TSEM6053 · Legal background to trusts and estates: proving a will
  • TSEM6054 · Legal background to trusts and estates: the three phases of an executor's duties
  • TSEM6056 · Legal background to trusts and estates: deceased was self-employed
  • TSEM6057 · Legal background to trusts and estates: estate includes unauthorised investments
  • TSEM6058 · Legal background to trusts and estates: executors and HMRC
  • TSEM6059 · Legal background to trusts and estates: the three forms of specific bequests
  • TSEM6060 · Legal background to trusts and estates: bequests - lapse
  • TSEM6061 · Legal background to trusts and estates: delays in paying specific bequests
  • TSEM6062 · Legal background to trusts and estates: insufficient funds in an estate
  • TSEM6063 · Legal background to trusts and estates: Inheritance (Provision for Family and Dependants) Act 1975
  • TSEM6071 · Legal background to trusts and estates: the end of an administration period
  • TSEM6072 · Legal background to trusts and estates: executors give assent
  • TSEM6073 · Legal background to trusts and estates: executors pay a legacy early
  • TSEM6074 · Legal background to trusts and estates: interest on legacy paid late
  • TSEM6075 · Legal background to trusts and estates: legacy to a minor beneficiary
  • TSEM6076 · Legal background to trusts and estates: personal representatives pay assets to trustees
  • TSEM6077 · Legal background to trusts and estates: reasons for estate assets going into a trust
  • TSEM6078 · Legal background to trusts and estates: value of assets transferred from an estate
  • TSEM6079 · Legal background to trusts and estates: the difference between executors and trustees
  1. Legal background to trusts & estates: executors - contents
  2. Legal background to trusts and estates: legacy to a minor beneficiary

TSEM6075 | Legal background to trusts and estates: legacy to a minor beneficiary

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

A minor beneficiary is unable to give a valid receipt. A legacy to a minor results in a trust for that minor. This may be a bare or simple trust. The personal representatives pass the legacy to trustees, who are able to give the valid receipt, to hold in trust for the minor.

There are further details at TSEM6321.

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