HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: minor's income from any other source

A minor may get income from a source different from those covered at RM3692 - RM3712. Usually this happens because the assets or money are given or transferred

  • direct to the minor


  • to other people, often the minor’s parents, to hold until the minor is old enough to handle it.Whenever a minor receives income from a source not covered at

  • obtain full details. See RM3720
  • tell the donor’s GCD See RM3724
  • decide whether to refer to HMRC Trusts Head Office Edinburgh. See RM3728