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HMRC internal manual

Repayment Claims Manual

Reviewing claim form: minor is beneficiary under a Will

Minors can benefit under the Will of a person who has died. When this happens you will get a report or a form 921 from another District telling you a minor is a beneficiary.

You need to decide whether the income is paid to the minor

  • as absolute beneficiary
  • under a simple or bare trust. The trustees of a simple or bare trust have no control over the property held in trust except with the consent of the beneficiary. See TSEM1030 for a more detailed definition
  • under any other trust.

To help you decide look at the vouchers sent in with the claim.

  • If the voucher is an R185 or substitute, the minor does not have an absolute interest in the income. Go to RM3696.
  • If the voucher is an R185(Estate Income) or substitute decide what to do with the help of the flow chart overleaf.

How to decide

Click here to see Flowchart