Library FAQ: where can I find precedents for age 18-25 or section 71D trusts?

The Law Society library maintains a database of enquiries called Common Queries. These include results from member research to find forms, precedents, guidance and much more. They can be found on the library catalogue.

The regime for ‘age 18-to-25 trusts’, also known as ‘section 71D trusts’, was introduced in 2006 in response to criticism that to require the vesting of capital at the age of 18 years was often inappropriate. Broadly speaking, the same conditions must be met as for bereaved minor trusts. Accordingly, the provisions only apply to trusts set up under the will of a deceased parent.

However, whereas bereaved minor trusts require capital to vest at the age of 18 years, section 71D trusts require capital and income to vest in the beneficiary (a bereaved child) not later than the attainment of 25 years of age.

Precedents for these trusts can be found in the following resources:

Encyclopaedia of Forms and Precedents, Vol. 40(3) Trusts and settlements (2019), para. [1330] onward

Further commentary can be found in the following resources:

• Kessler, Drafting Trusts and Will Trusts: a Modern Approach, 15th ed. (2023) para. 17.9 onward (3 pages)
• Steel, Trust Practitioner’s Handbook, 4th ed. (2018), para. 12.3.2 (2 pages)
• Whitehouse, A Modern Approach to Wills, Administration and Estate Planning, 5th ed. (2020), p.361 onward (8 pages)

Precedents can also be found in the following resources:

Butterworths Wills, Probate and Administration Service (looseleaf)

• Precedent 1A.5.21: To a minor contingent on reaching 25 (18-25 trust) (substitutionary gift to children): with power for the trustees to accumulate income and/or make it belong to the beneficiary absolutely (3 pages)

Chamberlain and Whitehouse, Trust Taxation and Estate Planning, 4th ed. (2014)

• Form A1.7: 18-25 trust (section 71D) (2 pages)

Encyclopaedia of Forms and Precedents Vol. 7(1) Clause Bank (2021)

• Form 1418: Clause: gift of nil rate band on age 18-to-25 trusts for children: will (2 pages)

Encyclopaedia of Forms and Precedents Vol. 42(1) Wills and administration (2021)

• Form 46: Clause in will creating a basic age 18 to 25 trust: Inheritance Tax Act 1984 section 71D (1 page)
• Form 47: Clause in will creating basic age 18 to 25 trust: Inheritance Tax Act 1984 section 71D: modifying Trustee Act 1925 section 31 (1 page)
• Form 48: Clause in will creating a flexible age 18 to 25 trust : Inheritance Tax Act 1984 section 71D (2 pages)

Kelly’s Legal Precedents, 21st ed. (2014), Chapter 19: Trusts and trustees

• Precedent 33: Deed of appointment to convert an existing accumulation and maintenance settlement to an 18 trust or an 18–25 trust (2 pages)

Practical Will Precedents (looseleaf)

• Precedent F5d3: Legacy on trust for children at specified age with option to qualify as trusts for bereaved minors or 18-25 trusts (3 pages)
• Precedent F5d4: Legacy to children on flexible trusts for bereaved minors or 18-25 trusts (3 pages)

Whitehouse, A Modern Approach to Wills, Administration and Estate Planning, 5th ed. (2020), Chapter 10: Provision for Children

• Precedent 10.2: section 71D trust (2 pages, followed by a further 4 pages of HMRC guidance on section17A and 71D trusts)

Williams on Wills, 11th ed. (2021), Vol. 2 Precedents and statutes

• Form B17.2: Trust for children of the testator at twenty-five falling within Inheritance Tax Act 1984, section 71D (age 18 to 25 trusts) with substitutional trusts for those who die in testator’s lifetime or after testator’s death (2 pages)
• Form B17.3: Trust for the children of the testator falling within Inheritance Tax Act 1984, section 71A (trusts for bereaved minors) or section 71D (age 18 to 25 trusts) in variable shares (2 pages)

Record last checked February 2024

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