Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Dispositions for maintenance of the transferor's family: maintenance of other people's children

A disposition (IHTM04023) is not a transfer of value (IHTM04024) if it is made

  • in favour of a child who is not in the care of that child’s parent, and
  • is for that child’s maintenance, education or training for a period ending not later than the year ending 5 April in which the child 


  • attains 18, or
  • after attaining 18, and subject to the condition below, ceases to undergo full-time education, IHTA84/S11 (2).

In considering whether a disposition is for the maintenance, education or training of the child for the appropriate period, apply the relevant part of the instructions on IHTA84/S11 (1)(b) at IHTM04175.

Once a child has attained eighteen and is undergoing full-time education or training, IHTA84/S11 (2) applies only if

  • before attaining 18
  • the child was in the care of the transferor ‘for substantial periods’.

What are ‘substantial periods’ will depend on the particular circumstances. If this limitation is not satisfied and the child is in the care of either of his parents at the time of the disposition, the disposition for maintenance is regarded as a gift to the parents and not within IHTA84/S11 (2).