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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM6100 · Legal background to trusts & estates: no valid will - contents

  • TSEM6101 · Legal background to trusts & estates: intestacy
  • TSEM6102 · legal background to trusts & estates: applying for letters of administration
  • TSEM6104 · Legal background to trusts & estates administrator's duties
  • TSEM6105 · Legal background to trusts & estates: partial intestacy
  • TSEM6110 · Legal background to trusts & estates: the three phases of an administrator's duties
  • TSEM6112 · Legal background to trusts & estates: administrators - deceased was self-employed
  • TSEM6113 · Legal background to trusts & estates: administrators and HMRC
  • TSEM6114 · Legal background to trusts & estates: no valid will - the end of an administration period
  • TSEM6115 · Legal background to trusts & estates: administrators give assent
  • TSEM6120 · Legal background to trusts & estates: no valid will - statutory trust
  • TSEM6121 · Legal background to trusts & estates: early payment of a minor's share under the rules of intestacy
  • TSEM6122 · Legal background to trusts & estates: no valid will - when beneficiary becomes absolutely entitled to trust assets
  • TSEM6123 · Legal background to trusts & estates: no valid will - 'trust for sale'
  • TSEM6124 · Legal background to trusts & estates: administrators become trustees of statutory trust
  • TSEM6125 · Legal background to trusts & estates: no valid will - age of majority
  • TSEM6126 · Legal background to trusts & estates: administrators - value of transferred assets
  • TSEM6127 · Legal background to trusts & estates: the difference between administrators and trustees
  1. Legal background to trusts & estates: no valid will - contents
  2. Legal background to trusts & estates: no valid will - age of majority

TSEM6125 | Legal background to trusts & estates: no valid will - age of majority

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

Family Law Reform Act 1969

The age of majority for a beneficiary under intestacy is 18, provided the intestate died on, or after, 1 January 1970. If, exceptionally, the intestate died before 1 January 1970, the age of majority is 21.

The rules are contained in the Family Law Reform Act 1969

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