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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee: guardian of a minor's estate

A guardian of a minor’s estate will hold money on bare trust for the minor (for instance, compensation awarded by the Criminal Injuries Compensation Authority, by Pension Funds or foreign awards of damages) under Part 21.12 of the Civil Procedure Rules. The Official Solicitor is the only person able to act as guardian of the minor’s estate independently without assuming total parental responsibility.