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Contents

Official guidance
Repayment Claims Manual

RM4130P · Detailed check of vouchers: which vouchers to confirm and how to confirm them

  • RM4130 · RO instructions: When to use this section
  • RM4134 · RO instructions: Which vouchers to confirm: how to confirm them
  • RM4136 · RO instructions: ask another District to confirm details on voucher
  • RM4138 · RO instructions: How to handle vouchers from special concerns
  • RM4142 · RO instructions: vouchers from Bank of England etc
  • RM4146 · RO instructions: vouchers from company or UK local authority
  • RM4150 · RO instructions: forms of R185 series, informal vouchers/other evidence
  • RM4154 · RO instructions: R185(Estate Income) or other voucher: trust income paid to adult
  • RM4158 · RO instructions: R185(Estate Income) etc showing payments to adult beneficiary of Will
  • RM4162 · RO instructions: vouchers showing minor's income from any source
  • RM4166 · RO instructions: R185(Estate Income) etc showing payments to minor beneficiary of Will
  • RM4170 · RO instructions: R185/R185(Estate Income) showing Trust income paid to a minor
  • RM4178 · RO instructions: vouchers showing royalty payments
  • RM4182 · RO instructions: R185 showing payments to Trade Union/Friendly Society
  • RM4186 · RO instructions: How to handle employment and pension income
  • RM4190 · RO instructions: When to use the `AP' procedure
  • RM4194 · RO instructions: What to do if you use the `AP' procedure
  1. Detailed check of vouchers: which vouchers to confirm and how to confirm them: contents
  2. RO instructions: vouchers showing minor's income from any source

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

  • after you have referred to the instructions at RM3668 - RM3732 and RM4052.

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

  • you need not confirm other vouchers from the Court Funds Office England and Wales or the Supreme Court of Judicature Northern Ireland (RM4138 item 5 and RM4142)

  • in all other cases decide whether to take any further action to confirm the voucher according to its type.

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