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Contents

Official guidance

Repayment Claims Manual

RM3664P · Claims selected for the detailed check: reviewing the claim form: claims made on behalf of minors

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RM3664 · Reviewing the claim form: What is a minor
RM3668 · Reviewing claim form: claim made by or on behalf of minor
RM3676 · Reviewing claim form: submissions to HMRC Trusts Head Office Edinburgh: minors
RM3677 · Reviewing claim form: claims for 16/17 year olds living in Scotland
RM3680 · Reviewing the claim form: decide whether claimant is entitled to repayment
RM3684 · Reviewing claim form: confirm a minor's title to income
RM3688 · Reviewing claim form: Claims for income from several sources
RM3692 · Reviewing claim form: minor is beneficiary under a Will
RM3693 · Reviewing claim form: minor has absolute interest under will
RM3696 · Reviewing the claim form: minor's income is from trust
RM3700 · Reviewing the claim form: minor's income is from deed of covenant
RM3704 · Reviewing claim form: part of minor's income received under Maintenance Order
RM3708 · Reviewing the claim form: minor's income is from funds held by Court
RM3712 · Reviewing the claim form: minor's income is earned income
RM3716 · Reviewing the claim form: minor's income from any other source
RM3720 · Reviewing the claim form: The details you need
RM3724 · Reviewing the claim form: When to inform the donor's GCD
RM3728 · Reviewing the claim form: whether to accept that income is minor's
RM3732 · Reviewing the claim form: How to review the form

Claims selected for the detailed check: reviewing the claim form: claims made on behalf of minors: contents
Reviewing the claim form: What is a minor

RM3664 | Reviewing the claim form: What is a minor

From HM Revenue & Customs · Repayment Claims Manual

A minor is a person who is under 18 years of age.