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HMRC internal manual

Trusts, Settlements and Estates Manual

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  any of the following :
    • attendance allowance
    • disability living allowance, by virtue of entitlement to the care component at the highest or middle rate, or the mobility component at the highest rate
    • personal independance payment
    • an increased disablement pension (under s104 SSCBA 1992 or s104 SSCBS(NI)A 1992)
    • constant attendance allowance
    • armed forces independence payment