RM3708 - 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 details
Where 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
or
- 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.