Reviewing the claim form: minor's income is from funds held by Court
Sometimes a Registrar of the County Court will make a claim for a minor for whom the Court holds funds. On the other hand, the claim may be made by the minor’s legal guardian.
If this is the first claim for detailed checking
- get a copy of the Court Order
- make sure that the Court Order is for compensation awarded to the minor
where the reason for the award is not clear ask the claimant for detailsWhere the income arises from a compensation award and is
- £500 a year or less accept it as the minor’s income
- more than £ 500 a year submit the first claim to HMRC Trusts Head Office Edinburgh
where the income does not arise from a compensation award submit the first claim with a form R50 to HMRC Trusts Head Office Edinburgh.For renewal claims
- if you have HMRC Trusts Bootle/Edinburgh advice follow it
if you have no HMRC Trusts Bootle/Edinburgh advice
- where the income is £ 500 a year or less accept the claim
- where the income is more than £ 500 a year submit the claim with a form R50 to HMRC Trusts Head Office Edinburgh.When the Registrar claims, check that you have one of the following in the file
- a certificate from the minor’s legal guardian confirming that the minor has not other income or chargeable gains
- a statement signed by the minor’s legal guardian showing the minor’s other income or chargeable gains.If you do not have this information get it from the legal guardian.