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HMRC internal manual

Repayment Claims Manual

RA action: If the claim is from a minor's parent or guardian

If the allocation officer tells you the claim is a first claim from a minor’s parent or guardian

  • tell the claimant’s GCD the minor’s name and claims reference
  • ask the GCD to confirm any reference (including NINO) found on TI
  • if the GCD is a COP main record ask them to use Function NO …..’

Insert the child’s name office and reference.

When you know the parent’s or guardian’s GCD and reference number write it on the file cover, with the NINO if known.