Power of Attorney and HMRC

by **majorzoomer** on Wed Feb 16, 2011 12:44 am

I am attorney for my mother, under a registered EPA. Elderly father, co-attorney (jointly and severally) and an ex tax inspector, says we don't have to advise the tax office of this. I disagree - I think I am duty bound to advise them. We need to send in mother's form to reclaim tax paid on savings etc. He says it's OK for her to sign the form, but I don't see how this can be right as she will have had no hand in preparing it.

I see from their website that HMRC need to see the power of attorney (or certified copy) in order to disclose anything to us - seems reasonable to me. But their notes on accepting returns etc from attorneys suggest they would rather have the donor's signature, but as a concession they will accept the attorney's signature if they have seen the power of attorney. I can't find any general command saying they must be told when an attorney is acting for a taxpayer who has lost capacity.

I'm not sure if they make any distinction between a registered and an unregistered power. This seems mad. Once the power is registered, it is confirmation that the donor has lost capacity to manage their own affairs, so why would they want to accept a tax return or repayment claim from someone in that condition?

Anyway, I have 2 separate questions really:
1) Should I advise them as a matter of course that we act as attorneys for my mother, who has lost capacity?
2) Should my mother sign the repayment claim? She is probably capable of writing her name where instructed, but is definitely not capable of completing the form!

Anyone come up against problems with this at all, or can offer any helpful comments? It's hard to argue with an ex-tax inspector, especially when it's your dad!

by **Lee Young** on Wed Feb 16, 2011 11:07 am

You should advise that there is a registered EPA, let them have a certified copy and not let your mother sign the form (she does not have capacity to do so anyway).

by **majorzoomer** on Mon Mar 14, 2011 11:10 am

Thanks Lee. Very kind of you to respond. I'll get on and do just that.

by **majorzoomer** on Mon Mar 14, 2011 11:11 am

Thanks Lee. Very kind of you to respond. I'll get on and do just that.

by **wamstax** on Fri Mar 18, 2011 5:29 pm

Ex Tax Inspectors can be fixed in their mind - or so I am told by some. I would send the EPA on the first occasion that you submit a form to them.

Maybe he just wants to start corresponding with his ex-colleagues