RM3712 - 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 rules or 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.