RM4162 | RO instructions: vouchers showing minor's income from any source
From HM Revenue & Customs · Repayment Claims Manual
Use this paragraph
when you receive a claim to repayment made by or on behalf of a minor
Confirm the vouchers as follows
if the voucher is an R185(Estate Income) or other voucher showing payments to a beneficiary of a Will during or on completion of the administration period see RM4166
if the voucher is an R185 or R185(Estate Income) showing trust income see RM4170
if the voucher is an R185(AP) see RM4174
if the voucher shows funds in court
for an R185 from the Supreme Court of Judicature Northern Ireland see RM4138 item 5
in all other cases decide whether to take any further action to confirm the voucher according to its type.