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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 earned income

Use the table below to decide what to do when the minor’s income is earned income.

Source of income Action
Wages or salary from a parent who is a trader or the controlling shareholder of a company Refer to an Inspector for consideration under IM1041 - IM042.
A pension Get a copy of any advice from HMRC Trusts Bootle/ Edinburgh, about the pension from the District holding the company’s Employer’s file.

Follow the advice if there is one. 

If there is no advice

  • ask for a copy of - the company’s pension scheme rulesor

  • the document under which the pension is paid, if there is no scheme


  • send the document to HMRC Trusts Head Office Edinburgh with your file.    
      All other sources Accept that the income belongs to the minor.