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HMRC internal manual

Repayment Claims Manual

RO instructions: R185(Estate Income) etc showing payments to minor beneficiary of Will

Use this paragraph after you have read RM3692.

When the personal representatives (administrators or executors) of an estate make a payment to a minor beneficiary during or on completion of the administration period they will give the beneficiary a form R185 (Estate Income) or other voucher.

Confirm the voucher as follows.

The personal representatives are listed at TM\APP3 Accept the voucher without confirming it.
If the details differ send the voucher to HMRC Trusts for advice.  
  HMRC Trusts is dealing with the case and either
  • the beneficiary has a limited interest and the administration period had been completed


  • the beneficiary has an absolute interest (whether or not the administration period has been completed) Send the voucher to HMRC Trusts with a form R51.  
      All other cases When the income on the voucher exceeds £500 send it with form R51 to the District dealing with the personal representative’s liability. This will be the
  • deceased’s GCD


  • HMRC Trusts office.
If the income on the voucher is £500 or less you do not need to confirm it.