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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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RO instructions: R185/R185(Estate Income) showing Trust income paid to a minor

Use this paragraph after you have read RM3696 and used the tables at RM3728 to decide whether you need advice from HMRC Trusts.

To confirm an R185 or R185(Estate Income) showing Trust income paid to a minor follow the table below.

Some vouchers may be confirmed after repayment. See RM4190.

SITUATION ACTION
   
The income is from a simple or bare trust Follow any guidance or instructions from HMRC Trusts Bootle/Edinburgh.
If you do not need HMRC Trusts guidance confirm the voucher according to its type.    
  Other trusts  
  The trustee is the Public Trustee or listed at TM\APP3 You do not have to confirm the vouchers.
  Other trustees For the first claim 

Send the voucher to the HMRC Trusts office with a form R52. 

Renewal claims 

If the HMRC Trusts office has already confirmed the minor’s title to the income and the income on the voucher is increased by

  • £500 or less since the last confirmation accept the voucher without enquiry
  • more than £500 gross since the last confirmation send the voucher to the HMRC Trusts office with a form R51.