As regards income subject to deduction of tax at source, a repayment claim is usually made annually, for a refund of tax on account of the personal allowance and other reliefs. For HMRC internal guidance concerning repayment claims made on behalf of minors, see RM3664P.
Where a minor's income is only partly derived from a trust, the repayment may be apportioned between the parent or guardian and the trustee, unless they agree the basis upon which the repayment is to be allocated.
A minor is not precluded from making a claim to repayment on their own behalf if they have full control of both capital and income. See HMRC Repayment Claims Manual
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