RM3708 | Reviewing the claim form: minor's income is from funds held by Court

Sometimes a Registrar of the County Court will make a claim for a minor for whom the Court holds funds. On the other hand, the claim may be made by the minor’s legal guardian.

If this is the first claim for detailed checking

• get a copy of the Court Order

• make sure that the Court Order is for compensation awarded to the minor

• where the reason for the award is not clear ask the claimant for details

Where the income arises from a compensation award and is> - £500 a year or less accept it as the minor’s income > - more than £ 500 a year submit the first claim to HMRC Trusts Head Office Edinburgh

• where the income does not arise from a compensation award submit the first claim with a form R50 to HMRC Trusts Head Office Edinburgh.

For renewal claims- if you have HMRC Trusts Bootle/Edinburgh advice follow it - if you have no HMRC Trusts Bootle/Edinburgh advice

• where the income is £ 500 a year or less accept the claim

• where the income is more than £ 500 a year submit the claim with a form R50 to HMRC Trusts Head Office Edinburgh.

When the Registrar claims, check that you have one of the following in the file- a certificate from the minor’s legal guardian confirming that the minor has not other income or chargeable gains

or

• a statement signed by the minor’s legal guardian showing the minor’s other income or chargeable gains.

If you do not have this information get it from the legal guardian.