Why does a will sometimes specify an inheritance age?

Many people choose not to leave an inheritance to a beneficiary outright at 18. Instead, a will may specify that a gift is received at a later age, such as 21, 25 or 30.

This is usually done to:

  • allow beneficiaries time to mature;
  • protect younger beneficiaries from receiving a large sum too early;
  • encourage financial responsibility; and
  • ensure assets are managed sensibly during early adulthood.

What happens before the inheritance age is reached?

If a gift is held until a stated age, it does not mean the beneficiary is ignored in the meantime.

During this period:

  • the inheritance is held on trust;
  • trustees can usually use income or capital for the beneficiary’s benefit (for example, education, living costs, or important expenses); and
  • the beneficiary becomes absolutely entitled once the specified age is reached.

The aim is to balance protection with flexibility.

 Is it legally safe to delay an inheritance?

Yes. Modern law allows this.

Under current legislation, trusts created by a will can last for up to 125 years from the date of death. This means that inheritance ages such as 21, 25 or 30 are well within the legal limits and are very common in modern wills.

In most cases, where an inheritance is delayed to a later age, the beneficiary is fixed and clearly identified from the outset (for example, a named child or grandchild). This type of arrangement is often called a fixed‑beneficiary age trust.

This distinction is important, as it helps preserve certain inheritance tax allowances that depend on the beneficiary being clearly identified.

Note: Delaying an inheritance to a later age does not usually affect inheritance tax allowances, provided the beneficiary is clearly identified and the trust is not discretionary.

Older wills were written under different rules, which is why reviews are always recommended.

 What if a beneficiary does not reach the inheritance age?

A well-drafted will always explains what should happen if a beneficiary:

  • dies before reaching the stated age; or
  • cannot inherit for another reason.

In most cases, the gift will:

  • pass to other family members; or
  • fall back into the remainder of the estate.

This avoids uncertainty and ensures your wishes are carried out.

Can different ages be chosen for different people?

Yes. Inheritance ages can be tailored to individual circumstances.

For example:

  • one child may inherit at 21;
  • another at 25 or 30; or
  • trustees may be given discretion where circumstances are uncertain.

There is no single “right” age — the best choice depends on family dynamics and personal values.

What about grandchildren or future generations?

Wills can also provide for:

  • grandchildren;
  • future descendants; or
  • beneficiaries not yet born.

Modern drafting allows this to be done safely and clearly, while keeping trustees’ responsibilities manageable.

 Do older wills need reviewing?

If your will was made before April 2010 and includes age-based inheritance provisions, it may have been drafted under older legal rules.

A review does not necessarily mean changes are required, but it ensures:

  • the will still works as intended;
  • modern drafting protections are in place; and
  • trustees are not exposed to unnecessary complexity.

A note of caution – flexibility versus certainty

Some wills use discretionary trusts, where trustees can decide who should benefit and when. While this can provide flexibility, it may have different tax consequences compared with a fixed‑beneficiary age trust.

Where protecting inheritance tax allowances is a priority, it is often important that:

  • the beneficiary is clearly identified at death; and
  • the trust delays when an inheritance is received, rather than who ultimately receives it.

We will always explain these options and their implications so that you can make an informed choice.

A note for home‑owning couples

If you own a home, the way it passes under your will can affect valuable inheritance tax allowances.

Where a property is left:

  • outright to a child or grandchild; or
  • into a fixed‑beneficiary age trust for a child or grandchild,

it will usually still be treated as passing to a direct descendant, even if the inheritance is delayed to a later age.

By contrast, leaving a home into a discretionary trust may provide flexibility but can affect whether certain allowances are available.

This is why it is important to consider inheritance ages and trust structures together, particularly for couples who own property.

Our approach

At Lifetime Trustees Ltd, we:

  • explain inheritance age options clearly;
  • discuss the balance between flexibility and tax efficiency;
  • tailor inheritance structures to each family;
  • ensure wills comply with modern law; and
  • provide ongoing support for trustees and families.

An initial discussion is always without charge or obligation. For further information or to arrange a discussion, contact us at

kent@lifetimetrustees.com or direct on 079 888 30691 or

use the link on the website HERE.