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HMRC internal manual

Repayment Claims Manual

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.