Reviewing claim form: minor has absolute interest under will
When the minor has an absolute interest in the income or when the flow chart at RM3692 tells you to assume so
- if the District of the person who has died sent you a copy of the HMRC Trusts Head Office Edinburgh advice follow it
- if you do not have a HMRC Trusts Bootle/Edinburgh advice check the amount of the income before you decide whether to submit the case for advice. Use table 4 at RM3728 to decide even if the person leaving the will was the minor’s parent.