child income tax ?

I may be wrong as the information is not held at present. However I believe a personal allowance is due from the day you are born. I would not think the income of the child would be treated as anyone elses other than the child. However it may be the tax records may have to be set up in an adult name as representative for the child or something similar.

Yep this is exactly right. A child is taxed on exactly the same basis as an adult.

No idea about this.

tim

Out of interest, what's a 'self taxation number'?

If your agency is required to deduct a withholding tax amount from an adult then it is equally required to deduct it from a child. So it *is* your responsibility to find out.

tim

It means that the person is registered as self-employed and does their own tax returns. They are not taxed from our side.

If they do not have this, they are either taxed at emergency rate or according to the information held about them (like a P46 etc.).

Sorry to sound vague, this is not normally part of my job. It has been referred back to me because I originally dealt with this assignment.

(Also, there are certain aspects I do not want to discuss in a public forum. You can mail me if you wish.)

That is what I am trying to find out.

Since this is a seven year old child, the claim somehow has to be made through the parents. But I understand from the other posts that it is not the parents' money, it is still the child's.

So what do the parents have to do to get their child registered as a taxable earner with allowances etc.?

I assume they could then sign a P46 for him and he would not be taxed? (We are talking about a very small amount of money, far below the annual allowance.)

Many thanks,

Holger

Children are taxed in the same way as everyone else. The only difference is that where they earn bank interest on money given to them by their parents, that interest, to the extent that it exceeds £100 per year is treated as their parents' income.

In message of Tue, 25 Oct 2005, tim (moved to sweden) writes

An SA UTR

Yes I understand this bit. I was not aware that the IR gave out 'certs' for this. The last time I asked (ages ago) they told me they didn't.

Is that a P46, isn't that the form that gets you the emergency tax code?

tim

Thanks. So what do the parents have to do? Does the child get a NI number, under which the income is registered?

Holger

Please remember that I am not a tax person, not even dealing with finances directly.

As far as I am aware, it is the basis of your allowance for tax-free income (up to some 4000 pa, don't have the exact figure right now). It is being kept by your main or only employer.

Holger

Perhaps speaking to the inland revenue directly could help, seening as no-one has an answer off the top of their heads.

I have not the time to reply in more detail at present - but go into

and enter MINOR(S)- INFANT CHILDREN - CHILDREN -ETC in the search facility and try navigating from there.

Thanks. I called up their helpline and, FYI, this is what they told me:

Children can be registered as taxable earners like any other person. This would be done through their employer (i.e. us).

However, since this is just a one-off (understandably, legislation is very strict about the kind and amount of work a child is allowed to do), it is worth consulting the local compliance officer. It is, as I said, a fairly small amount and the boy is not likely to do this again in the near future nor has he done it in the past. Instead of going through the bureaucracy of setting up a new tax account, the compliance officer may just decide to wave the payment through .

Many thanks for all your input,

Holger