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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: Vouchers: claim made by/on behalf of minor

When you receive a voucher in support of a claim made by or on behalf of a minor accept a voucher in the name of

  • the minor

or

  • one or both of the parents

or

  • the guardian.The instructions at RM4162 tell you when and how to confirm the voucher

You may already know why the voucher is in the name of someone other than the parents, the minor or the guardian.

If so, provided you know from RM3684 - RM3728 that you can accept the income on the vouchers as the minor’s income continue to check the voucher.

If you do not know why the voucher is in the name of someone other than the parents, the minor or the guardian

  • go back to RM3684
  • ask the claimant

 

  • why the voucher is in the other names

and

  • or any other information you need to help you decide whether you can accept the income on the voucher as the minor’s income (RM3684 - RM3728).