Rules of Intestacy

Jen_Berwick

Hi there,

Maybe I'm having a slow day but I'm trying to find the best place to site information on the current rules of Intestacy. What I'm looking for is clarification on the changes that came into play July 2023. Apparently, there may have been change to the age in which children can access their statutory trust for 18 to 19 but apart from a claim on a solicitors website I can't source this info.

I've struggled to find this on the Gov website, going around in circles reading the same info.

Any help greatly appreciated.

richardgough

General rules are here: https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm12121

Statutory trusts are until age of majority, or marriage if earlier. https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem6125 (see also TSEM6120)

Jen_Berwick

@richardgough said:
General rules are here: https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm12121

Statutory trusts are until age of majority, or marriage if earlier. https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem6125 (see also TSEM6120)

Thank you, so this change of age to 19 was a red herring then. Thank you