RM3724 | Reviewing the claim form: When to inform the donor's GCD

If a minor is given £ 20,000 or more

• send details to the GCD of the person(s) who gave the money or assets (the donor)

• ask the donor’s GCD, if they have any doubt that the donor had enough money to make the gift,

• to tell you

• to send you their papers on loan

• when you receive the donor’s papers send them with your papers to HMRC Trusts Head Office Edinburgh.

If the gift is £ 50,000 or more tell the GCD to follow the advice at AP4068.