Deed of Variation When a Beneficiary Is a Minor
A child under 18 cannot legally consent to a deed of variation. Varying their share requires court approval under the Variation of Trusts Act 1958 — a slow, expensive process. The practical alternative: vary only adult beneficiaries' shares, leaving the child's entitlement untouched.
Options When a Minor Is a Beneficiary
Vary adult shares only
Adult beneficiaries vary their own entitlements — the minor's share is left completely untouched. No court involvement needed.
- Immediate — no court delay
- Low cost
- Often achieves the same IHT goal
- Minor's share unaffected
Court approval (VTA 1958)
Apply to the High Court under the Variation of Trusts Act 1958. Court approves variation on child's behalf if it is for their benefit.
- 3–6 months minimum
- Costs several thousand pounds
- Must complete within 2-year DoV window
- Court must find benefit to child
Frequently Asked Questions
Can a minor's inheritance be varied by a deed of variation?
Not without court approval. A deed of variation under s142 IHTA 1984 requires the written consent of every beneficiary whose entitlement is being varied or reduced. A minor (anyone under 18) does not have legal capacity to give binding consent to such a variation. A parent or guardian cannot consent on the child's behalf in this context — a parent's consent would not bind the child's equitable interest. This means that if a will or intestacy leaves a share to a child and the proposed variation would reduce or redirect that share, the variation cannot proceed unless court approval is obtained. The beneficiary can ratify the variation when they reach 18, but that retrospective consent is uncertain and HMRC requires consent at the time of execution.
What court approval is needed to vary a minor's inheritance?
Two potential routes exist. (1) Variation of Trusts Act 1958 (VTA 1958): the court can approve a variation on behalf of a person who lacks capacity, including a minor. The court will only approve if it is satisfied the variation is for the benefit of the minor (s1(1)(a) VTA 1958). 'Benefit' includes financial benefit but also social and moral benefit — the courts have interpreted this broadly. However, using the VTA 1958 requires the trust to be a settlement already in existence; it is not directly applicable to unmodified beneficial interests arising on intestacy or under a will where no trust is constituted. (2) The High Court's inherent jurisdiction or Part 64 CPR applications (Variation of Trust Applications) may be used in some circumstances. Both routes require solicitor involvement, typically take 3-6 months, and cost several thousand pounds in legal fees. HMRC does not grant any extension to the 2-year time limit for a DoV pending court approval — so timing is critical.
Can adult beneficiaries vary their own shares without the child's consent?
Yes — adult beneficiaries can vary their own entitlements freely without any involvement from the minor. For example: if a will leaves 50% to an adult child and 50% to a grandchild (minor), the adult child can execute a deed of variation redirecting their own 50% share — perhaps to a trust or to a charity — without requiring the minor's consent. The minor's 50% share is entirely unaffected and requires no consent or court involvement. This is the most practical approach when IHT or estate planning is the objective: vary only the adult beneficiaries' shares, leaving the minor's entitlement intact. This approach often achieves the same IHT planning goals without the cost and delay of court proceedings.
What if the will creates a trust for a minor — does that change anything?
Where the will creates a trust under which the minor has an interest (rather than an immediate absolute entitlement), the trustees may have powers to vary the trust without court proceedings — for example, under an express power of advancement (s32 Trustee Act 1925 as amended), a trustee power to pay income for maintenance (s31 TA 1925), or an express power in the will to advance capital. However, these powers are different from varying the beneficial interests — they allow the trustees to apply trust assets for the minor's benefit, not to redirect the child's entitlement to someone else. Fundamentally, redirecting value away from the minor still requires either court approval or the minor's own consent once they turn 18.
Does the 2-year time limit for a deed of variation apply when minors are involved?
Yes — s142 IHTA 1984 requires a deed of variation to be executed within 2 years of the death. HMRC does not grant automatic extensions because a beneficiary is a minor. If court approval is needed (for example, to use the Variation of Trusts Act 1958), the process must be completed within the 2-year window — and in practice the application must be started well before the deadline to allow court processing time. Where the 2-year window is at risk of expiring, it may be worth varying only the adult beneficiaries' shares now (which can be done immediately) and considering a separate restructuring of the minor's entitlement under trust law powers once the minor turns 18.
Plan Ahead to Avoid Costly Variations
A well-drafted will can include trust structures for minor beneficiaries that avoid the need for court approval later. The WillSafe kit from £19.97 for England and Wales.