RO instructions: vouchers showing minor's income from any source
Use this paragraph
- when you receive a claim to repayment made by or on behalf of a minor
- after you have referred to the instructions at RM3668 - RM3732 and RM4052.
Confirm the vouchers as follows
- if the voucher is an R185(Estate Income) or other voucher showing payments to a beneficiary of a Will during or on completion of the administration period see RM4166
- if the voucher is an R185 or R185(Estate Income) showing trust income see RM4170
- if the voucher is an R185(AP) see RM4174
- if the voucher shows funds in court
- for an R185 from the Supreme Court of Judicature Northern Ireland see RM4138 item 5
- you need not confirm other vouchers from the Court Funds Office England and Wales or the Supreme Court of Judicature Northern Ireland (RM4138 item 5 and RM4142)
- in all other cases decide whether to take any further action to confirm the voucher according to its type.