Taxes Management Act 1970 section 73

Further provision as to infants

Section 73 deals with the tax obligations relating to minors (persons under 18), establishing how their income is assessed and who is responsible for paying the tax due on that income.

• A minor's income is assessed and charged to tax in the same way as it would be for an adult, using the minor's own name.
• The minor's guardian, tutor, curator, or any person who has care or management of the minor's property is responsible for making tax returns and paying the tax on the minor's behalf.
• Any tax paid by such a responsible person is treated as a proper charge against the minor's estate or property, meaning they can recover it from the minor's assets.
• This section was amended by the Finance Act 2012 to align with updated legislative provisions.

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