RM3677 | Reviewing claim form: claims for 16/17 year olds living in Scotland

The Age of Legal Capacity (Scotland) Act enables 16 and 17

• year olds living in Scotland to make their own repayment claims. Detailed checking of vouchers and title to income are unaffected by this Act.

Any claim by a parent or guardian should be refused.

Submit the claims papers to HMRC Trusts Edinburgh if

• the parent or guardian disputes your decision to repay the minor

or

• the minor complains that because of detailed checking a repayment was sent to the parent or guardian.