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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Reviewing the claim form: decide whether claimant is entitled to repayment

To decide whether a claimant is entitled to receive repayment on behalf of a minor use the Guides overleaf.

If the claimant is

  • the minor’s father - see Guide 1
  • the minor’s mother - see Guide 2
  • someone other than the minor’s parents - see Guide 3.Guide 1

How to decide whether the minor’s father is entitled to the repayment for

Use the chart below to decide whether you can repay a father who claims on behalf of a legitimate minor who is resident in the United Kingdom.

Click here to see Flowchart

* If the minor is resident outside the United KingdomIf the minor is resident outside the United Kingdom Centre for Non-Residents (Residence, Advice and Liability Unit - 355) will deal with the claim.

* If the child is illegitimateIf the child is illegitimate submit the first claim to HMRC Trusts Head Office Edinburgh.

If you receive a renewal claim follow the HMRC Trusts Head Office Edinburgh advice.

* How to decide whether the minor's mother is entitled to the repaymentUse the chart below to decide whether you can repay a mother who claims on behalf of a legitimate minor who is resident in the United Kingdom.

Click here to see Flowchart

* If the minor is resident outside the United KingdomIf the minor is resident outside the United Kingdom Centre for Non-Residents (Residence, Advice and Liability Unit - 355) will deal with the claim.

* If the child is illegitimateIf the child is illegitimate the mother is entitled to the repayment.

* How to decide whether someone other than the minor's parents is entitled to the repayment.If someone other than one of the minor's parents claims repayment on behalf of a minor who is resident in the United Kingdom decide whether you can repay the claimant as follows
  • use the table below
  • find the claimant in the first column
  • check the conditions in the second column
  • if all the conditions in the second column are met take the action in the third column.Do not repay unless you find an entry which matches the claimant and the circumstances exactly.
Claimant Conditions Action
     
Any claimant The child is illegitimate. Send the first claim to HMRC Trusts Head Office Edinburgh
Any claimant The minor’s parents Repay the claimant. are both dead  

and

the claimant was appointed under a Deed or Will made by either parent to act as the minor’s guardian after the parents death.      
  A foster parent The foster parent acts as custodian of the child. Send the first claim to HMRC Trusts Head Office Edinburgh
  A person with whom the minor is boarded A minor in the care of the local authority is boarded out. Send the first claim to HMRC Trusts Head Office Edinburgh
  A legal guardian The legal guardian is not resident in the United Kingdom. Repay the legal guardian.
  A legal Guardian The Public Trustee acts as trustee but someone else is the legal guardian. Repay the legal guardian. (The claimant may nominate the Public Trustee to receive the repayment.)
  The Public The claim is stamped `Small Compensation case under Order of Court’ (That means that the Public Trustee is the effective guardian.) Repay the Public Trustee
  County Court Registrars The claim relates to Funds in Court. See RM3708.
  A trustee The trustee is not resident in the United Kingdom. Repay the claimant subject to any other conditions in this table.
    The trustee is the legal guardian. Repay the trustee (no matter where the trustee is resident).
    Another person is the minor’s legal guardian and the minor’s income is all trust income. If you think the minor might have other income or gains get a statement from the guardian that the minor has no other income or chargeable gains. Repay the trustee (no matter where the trustee is resident).
    Another person is the legal guardian and the minor has trust income and other taxed income. 1. Get a signed statement of the minor’s total income from the guardian.2a. If the whole of the tax is repayable
  • repay the legal guardian for non-trust income
  • repay the trustee for trust income2b. If only part of the tax is repayable either

  • repay as they agreeor

  • repay in proportion to the total income each administers.3. Do not consider where the trustee and guardian are resident4. If the trustee or guardian challenges the method of dividing the repayment submit the claim to HMRC Trusts Head Office Edinburgh    
      The minor The minor is unmarried and has the full direction, management and control of his or her own affairsand
  • the instructions at RM3684 onwards show that both the money invested and the income
  • belong entirely to the minorand

  • are not held in trust for the minor. Repay the minor subject to the instructions at RM3684 onwards.    
      The minor The minor is married. Repay the minor subject to the instructions at RM3684 onwards.
      The taxpayer after the 18th birthday A taxpayer aged 18 or over makes a claim for a period of minority. Repay the taxpayer subject to the instructions at RM3684 onwards.

If the minor is resident outside the Centre for non-residents (Residence, Advice and Liability Unit – 355) will deal with the claim.