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HMRC internal manual

VAT Registration

Special considerations for certain registrations: treatment of minors

A minor is a person under the age of 18. The general rule is that a minor’s contracts are not binding on the minor. However, the fact that a contract may not be binding on a minor does not mean that a minor cannot make taxable supplies for the purposes of VAT and be liable to register.

Minors may also be partners in firms, although their liabilities are restricted under common law until they come of age.

Care should be taken when registering particularly young minors to make sure that they are the person making the supply.

A minor may be adjudged bankrupt in respect of any debt or debts that are legally enforceable against him. Purchase tax case “Re a Debtor (No. 564 of 1949)[1950] Ch 282”. However, you should be aware that, under the Children and Young Persons Act 1933, section 50 (as amended), no child under 10 can be guilty of any criminal offence.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)