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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts and estates: the three forms of specific bequests

There are three forms of specific bequests.

Specific legacy

The gift is a definite thing that is clearly identified. It may, for example, be ‘my horse Ringmaster’.

General legacy

The legacy is not confined to one particular thing. It is often money, although ‘the £100 in a tin box under my bed’ would be a specific legacy.

Demonstrative legacy

The legacy specifically refers to the source from which it is to be paid. This could be ‘£500 from my building society account’.

The executors need to know the type of bequest to carry out their duties properly.