RM3668 - Reviewing claim form: claim made by or on behalf of minor

When you get a claim from or on behalf of a minor to decide whether the claimant is entitled to repayment.

• See RM3677 if the claim is from a 16 or 17 year old living in Scotland
• See RM3680 for all other claim forms
• find out whether to treat the income as the minor’s income for tax purposes. See RM3684 onwards.

In addition- before you refer to HMRC Trusts Head Office Edinburgh for advice see RM3676