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HMRC internal manual

Repayment Claims Manual

Reviewing claim form: Claims for income from several sources

If a minor has income from several sources you will need to

  • review each source separately
  • decide whether you need HMRC Trusts Head Office Edinburgh advice on any aspect, even if you can accept one part of it
  • decide whether you need to submit to the Trust District on a form R52 where there is trust income.