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Official guidance
Trusts, Settlements and Estates Manual

TSEM6320 · Legal Background to Trusts and Estates: Minor Beneficiary of A Trust - Table of contents

  • TSEM6321 · Legal background to trusts and estates: minor absolutely entitled to trust property
  • TSEM6322 · Legal background to trusts and estates: minor is entitled to income arising
  • TSEM6323 · Legal Background to Trusts and Estates: Minor Beneficiary of A Trust - Capital vests later than the age of majority
  • TSEM6324 · Legal Background to Trusts and Estates: Minor with vested interest dies
  1. Legal Background to Trusts and Estates: Minor Beneficiary of A Trust - Table of contents
  2. Legal Background to Trusts and Estates: Minor with vested interest dies

TSEM6324 | Legal Background to Trusts and Estates: Minor with vested interest dies

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

If property is left absolutely to a minor, it cannot be transferred until the minor reaches the age of majority. This is because a minor is not able to give a valid receipt. Until then it is held in a trust for the minor.

If the minor dies before becoming an adult, the property goes to his personal representatives. It forms part of his personal estate.

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