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Claims for repayment of tax will normally be made by the taxpayer or by another person on behalf of certain taxpayers, such as an unmarried minor (someone under the age of 16 in Scotland or under 18 elsewhere) or a mentally incapacitated person, or someone who has died. Does it make any difference who makes the claim? Yes it does, if the claim is made by a trustee because he has some additional obligations.
Claims for repayment of tax will normally be made by the taxpayer or by another person on behalf of certain taxpayers such as an unmarried minor (someone under the age of 16 in Scotland or under 18 elsewhere) or a mentally incapacitated person or someone who has died. Does it make any difference who makes the claim? Yes it does if the claim is made by a trustee because he has some additional obligations.
Claims on behalf of a minor would normally be made by a parent or guardian. Occasionally however the claim would be made by trustees. The Revenue claim for repayment form R40 does not distinguish between the persons who will be completing the form. However the explanatory notes which accompany form R40 make one very important distinction where the form is completed on behalf of a minor...
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