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HMRC internal manual

Repayment Claims Manual

RO instructions: R185(Estate Income) or other voucher: trust income paid to adult

When forms R185(Estate Income) or other vouchers show trust income

  • if the claim is for 1968-69 or earlier years under Section 228 ITA1952 see RM5500 onwards
  • if the taxpayer was under 18 years old for the year or period on the voucher see RM4162
  • for all other trust income follow the table below.
TRUSTEE (as shown on voucher) ACTION
The Public Trustee or listed at TM\APP3 Accept the details shown on the voucher without further enquiry.
Any other Trustee When repayment is claimed on the trust income for the first time

Send the voucher with a form R51 to the Trust District.

Renewal claims

If the amount of the trust income on which repayment is claimed has increased by more than £500 since the last time you asked the Trust District to confirm the voucher

Send the voucher to the Trust District with a form R51.