The 2006 Return for my client was signed by her power of attorney. HMRC have informed me that they cannot accept the Return because they have never seen the document to show that a power of attorney was acting. Does anyone know if they are correct to reject this Return for this reason?
susan mason
Replies (2)
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Yes
The Revenue has always taken a strict view of s.8 TMA 1970, Personal Return, that as it is the taxpayer's return, he must sign it - for example, the agent's signature has never been acceptable. The Revenue thinks that they are giving a concession in allowing someone with a power of attorney to sign on the taxpayer's behalf and on that basis, they are entitled to impose whatever conditions they like before accepting an attorney's signature. The main one is that the original or certified copy of the power of attorney must be submitted to them before a return will be accepted.
They set out their position as long ago as February 1993 in Tax Bulletin 6. Follow the second link on the page.
strict
I have also always seen this rule strictly interpreted. I did once query with HMRC what to do where client was so ill could not sign physically but sadly client died thereby solving problem.