RM3684 | Reviewing claim form: confirm a minor's title to income

From HM Revenue & Customs · Repayment Claims Manual

The following paragraphs tell you when you can accept a claim on behalf of a minor and when you must submit it to HMRC Trusts Head Office Edinburgh. They tell you how to confirm a minor’s title to income when it is

from several sources (RM3688)
from a Will (RM3692)
from a trust (RM3696)
paid under a Deed of Covenant (RM3700)
from a maintenance order or agreement (RM3704)
from funds in Court (RM3708)
earned income (RM3712)
from any other source (RM3716).