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HMRC internal manual

Repayment Claims Manual

Reviewing claim form: claim made by or on behalf of minor

When you get a claim from or on behalf of a minor to decide whether the claimant is entitled to repayment.

  • See RM3677 if the claim is from a 16 or 17 year old living in Scotland
  • See RM3680 for all other claim forms
  • find out whether to treat the income as the minor’s income for tax purposes. See RM3684 onwards.In addition

  • before you refer to HMRC Trusts Head Office Edinburgh for advice see RM3676