RM3712 - Reviewing the claim form: minor's income is earned income
Use the table below to decide what to do when the minor바카라 사이트™s income is earned income.
| Source of income | Action |
|---|---|
| Wages or salary from a parent who is a trader or the controlling shareholder of a company | Refer to an Inspector for consideration under IM1041 - IM042. |
| A pension | Get a copy of any advice from HMRC Trusts Bootle/ Edinburgh, about the pension from the District holding the company바카라 사이트™s Employer바카라 사이트™s file. Follow the advice if there is one. If there is no advice ask for a copy of - the company바카라 사이트™s pension scheme rules or the document under which the pension is paid, if there is no scheme. Send the document to HMRC Trusts Head Office Edinburgh with your file. |
| All other sources | Accept that the income belongs to the minor. |