RM4052 | RO instructions: Vouchers: claim made by/on behalf of minor
From HM Revenue & Customs · Repayment Claims Manual
When you receive a voucher in support of a claim made by or on behalf of a minor accept a voucher in the name of
the minor
or
one or both of the parents
or
the guardian.
The instructions at RM4162 tell you when and how to confirm the voucher
You may already know why the voucher is in the name of someone other than the parents, the minor or the guardian.
If so, provided you know from RM3684 - RM3728 that you can accept the income on the vouchers as the minor’s income continue to check the voucher.
If you do not know why the voucher is in the name of someone other than the parents, the minor or the guardian
go back to RM3684
ask the claimant
why the voucher is in the other names
and