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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal Background to Trusts and Estates: Trust ends: minor reaches age of majority

A settlor may leave property absolutely to a minor. The property cannot be transferred until the minor reaches the age of majority. This is because a minor is not able to give a valid receipt. Until then the property is held in a trust for the minor.

When the minor comes of age he is no longer legally incapacitated. He can give a valid receipt, and manage his own affairs. The legal term for this is sui juris. He is entitled to the trust property. This includes any investments the trustees made out of accumulated income.

He can require the trustees to relinquish their trusteeship. There is no point in their continuing the trust any longer.