RM3692 - Reviewing claim form: minor is beneficiary under a Will

Minors can benefit under the Will of a person who has died. When this happens you will get a report or a form 921 from another District telling you a minor is a beneficiary.

You need to decide whether the income is paid to the minor

• as absolute beneficiary
• under a simple or bare trust. The trustees of a simple or bare trust have no control over the property held in trust except with the consent of the beneficiary. See TSEM1030 for a more detailed definition
• under any other trust.

To help you decide look at the vouchers sent in with the claim.

• If the voucher is an R185 or substitute, the minor does not have an absolute interest in the income. Go to RM3696.
• If the voucher is an R185(Estate Income) or substitute decide what to do with the help of the flow chart overleaf.

How to decide

Click here to see Flowchart