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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts & estates: early payment of a minor's share under the rules of intestacy

Under a statutory trust each child of the deceased receives a share of assets on reaching the age of majority (TSEM6125), or on marriage if that is earlier.

Trustees can provide for the maintenance and education of a minor beneficiary. If there is not sufficient income, they can make advancement from capital.

Trustees can advance up to half of a share to a minor beneficiary, if they think that is appropriate.