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