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HMRC internal manual

Repayment Claims Manual

Reviewing claim form: confirm a minor's title to income

The following paragraphs tell you when you can accept a claim on behalf of a minor and when you must submit it to HMRC Trusts Head Office Edinburgh. They tell you how to confirm a minor’s title to income when it is

  • from several sources (RM3688)
  • from a Will (RM3692)
  • from a trust (RM3696)
  • paid under a Deed of Covenant (RM3700)
  • from a maintenance order or agreement (RM3704)
  • from funds in Court (RM3708)
  • earned income (RM3712)
  • from any other source (RM3716).