HMRC internal manual

Repayment Claims Manual

RM3684 - Reviewing claim form: confirm a minor's title to income

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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).