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HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: minor's income is from trust

When you get a claim for a minor who receives income from a trust look at the following references in the Trust Settlement and Estates Manual (TSEM).

TSEM1030 to TSEM1908 – An introduction to trusts defines and explains a simple or bare trust and tells you where a trust should be dealt with.

Use the table below to decide what to do when the minor’s income is from a trust.

Situation Action
The income is from a simple or bare trust See RM3716.
The trustee is the Public Trustee Accept the claim. You do not have to confirm the minor’s title to the trust income or the trust income vouchers.
Other cases  
If you do not know the Trust District Try to trace the Trust District using TI.

If TI does not show you the Trust District ask the claimant to tell you

  • whether trust returns have been made

and, if so

  • to which District and under what reference


  • the name and address of the trustee to whom you should write about the trust.    
      If the claimant tell you the Trust District Write to the Trust District linked to the District responsible for the trustee’s address. Give them all the information you have about the trust and ask them to issue form 41G(Trust).
Also send them the voucher and form R51 or R52 in accordance with RM4170.    
  When you know the Trust District Act in accordance with RM4170.

In every case

  • if there is other income to review see RM3700 onwards
  • if there is no other income see RM3732.