Receipts for gifts to minors
If you are making gifts of cash or personal possessions, you will be asked if any of the intended recipients is under 18.
This is because a child cannot usually give a valid receipt for a gift under a will. And children under 18 cannot own real property (i.e. land).
If any of the beneficiaries is under 18, you can specify that their parent or guardian is authorised to give a receipt on their behalf, or that they can do so themselves if they have reached 16. The will then contains a clause which specifies the choice you’ve made.
Once such a beneficiary has reached 18, the need for a receipt on their behalf obviously disappears.
For more information see our page Providing for your children in a will.