RM3716 | Reviewing the claim form: minor's income from any other source

A minor may get income from a source different from those covered at RM3692 - RM3712. Usually this happens because the assets or money are given or transferred

• direct to the minor

or

• to other people, often the minor’s parents, to hold until the minor is old enough to handle it.

Whenever a minor receives income from a source not covered at- obtain full details. See RM3720 - tell the donor’s GCD See RM3724 - decide whether to refer to HMRC Trusts Head Office Edinburgh. See RM3728