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HMRC internal manual

Repayment Claims Manual

Reviewing claim form: claims for 16/17 year olds living in Scotland

The Age of Legal Capacity (Scotland) Act enables 16 and 17

  • year olds living in Scotland to make their own repayment claims. Detailed checking of vouchers and title to income are unaffected by this Act.

Any claim by a parent or guardian should be refused.

Submit the claims papers to HMRC Trusts Edinburgh if

  • the parent or guardian disputes your decision to repay the minor


  • the minor complains that because of detailed checking a repayment was sent to the parent or guardian.