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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: signature of declarations: Who should sign the declaration - minors

For claims on behalf of a minor the legal guardian, usually a parent, should normally sign the declaration. However a claimant who has attained the age of majority may sign the declaration even if the income arose when he/she was a minor.

If you receive a claim signed by a minor who appears to have full control of his/her affairs, including the income shown on the claim form, you should refer the matter to Specialist Personal Tax, PT International Advisory.