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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Trust income and gains: vulnerable beneficiaries - definition of a disabled person

For the purposes of the regime for trusts with vulnerable beneficiaries a disabled person is either:

  • a person unable to administer his or her property or manage his or her affairs because of mental disorder within the meaning of the Mental Health Act 1983, or
  • a person in receipt of either attendance allowance or disability living allowance, by virtue of entitlement to the care component at the highest or middle rate.