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Where Taxpayers and Advisers Meet

R40s for minors

Joined:Mon Mar 11, 2019 4:22 pm
R40s for minors

Postby Jholm » Thu Aug 10, 2023 3:42 pm

When submitting R40 claims to HMRC on behalf on minors, their guidance is to leave the NINO box blank.

In practice, how do HMRC allocate this against the right individual? Does it cause any trouble in actually getting the repayments or other delays?

Any general advice is appreciated.

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