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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Legal background to trusts & estates: no valid will - age of majority

Family Law Reform Act 1969

The age of majority for a beneficiary under intestacy is 18, provided the intestate died on, or after, 1 January 1970. If, exceptionally, the intestate died before 1 January 1970, the age of majority is 21.

The rules are contained in the Family Law Reform Act 1969