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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

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.