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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Provisions relating to Legitim: future claims to tax

You must note up future claims relating to each beneficiary. The file should record clearly the name of the person to whom each future claim relates and the date on which that person will attain age 18. The file should be marked for review two months after the date on which the eldest of those entitled to claim legitim (IHTM12221) will reach 18. When that date is reached, the consequences of the election (IHTM35219) will depend on what the beneficiaries have done.

Any purported renunciation of legal rights (IHTM12221) by, or on behalf of, someone under 16, (IHTM12250) while not illegal in itself is liable to be set aside by the court. It is thought that, as for those aged between 16 and 18, application to the court to have the renunciation set aside, where the transaction has prejudiced the young person, must be made before he or she reaches age 21.