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.