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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee: trusts arising out of Court proceedings

Where a Court has awarded damages or the transfer of property to a person under a disability, and that money or other property is to be held on trust for a minor or mentally incapable person, the Official Solicitor may agree to act as trustee if there is no other suitable person willing and able to act. The terms of such trusts vary but they will frequently qualify as disabled persons’ trusts under IHTA/S89.