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HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: When to inform the donor's GCD

If a minor is given £ 20,000 or more

  • send details to the GCD of the person(s) who gave the money or assets (the donor)
  • ask the donor’s GCD, if they have any doubt that the donor had enough money to make the gift,

    • to tell you
    • to send you their papers on loan
  • when you receive the donor’s papers send them with your papers to HMRC Trusts Head Office Edinburgh.If the gift is £ 50,000 or more tell the GCD to follow the advice at AP4068.