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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 and estates: Scottish law - age of legal capacity

From 25 September 1991, a child is under no legal incapacity from the age of 16. The provision was in the Age of Legal Capacity (Scotland) Act 1991. This means that children of 16 can

  • sign a contract
  • claim a tax repayment
  • require trustees to pay over funds in which they have a vested interest
  • make a trust or a will

Until 23 September 1991, it was possible for a will to be made by

  • boys of 14 or over
  • girls of 12 or over.