RM3700 - Reviewing the claim form: minor's income is from deed of covenant

What you do if a minor’s income is from a Deed of Covenant depends upon when the Deed was executed.

Decide what to do with the help of the following table.

Situation	Action
The Deed was executed before or 15 March 1988 and received on or before 30 June 1988	Apply an existing ruling until the end of the period set by the Deed, payment ceases before that date. See RE2510.
The Deed was executed on or after 15 March 1988	Return it to the claimant with letter A from RE2520. The Deed is not effective for tax purposes. Ignore any payment made under the Deed when calculating the minor’s income.
The Deed was executed before. 15 March 1988 and received after 30 June 1988	The Deed is not effective for tax for payments due on or after 15 March 1988.Ignore any such payment (RE2510). If there are payments due before 15 March 1988 submit the Deed to HMRC Trusts Head Office Edinburgh. (RE2510). If there are no payments due before 15 March 1988 return the Deed with letter B from RE2520.