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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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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.