Authorisation Question - Dementia

Help with Authorisation for an Interim Deputy on behalf of someone suffering from dementia.

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Authorisation Question

A client is an Interim Deputy acting on behalf of his sister who has dementia. He has asked for some help in this area

There is a potential need to voluntarily disclose a number of self assessment returns as she had ceased to engage with her accountant some time ago, who has now closed down to add to the issues.

HMRC have recently issued a tax code notice to the sister but no SA notices.

I have completed a 64/8 for the Client (Interim Deputy) but not sent it.

My first step to resolve his sister's position will be to speak to HMRC.

Could anyone guide me on the correct process for authorisation and provide any other tips / issues to look out for in dealing with this situation?

Replies (5)

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By paul.benny
16th Feb 2024 14:10

Try the website of the Office of the Public Guardian for guidance.

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By lesley.barnes
16th Feb 2024 14:16

Does he have a Court Order naming him as the Interim Deputy? You need to inspect that so you know that he has the authority to act. I would then do your normal AML checks.

With regards to HMRC when I acted as Deputy for my mum and dad I had to submit a copy of the court orders. If I remember correctly they issued a new UTR for mum and dad, the tax returns were in my name and address but showed their NI numbers. I had to put their details in dates of birth etc. You will probably have to wait until the deputy has sorted everything out with HMRC and then you can become the agent when he gets the UTR.

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By FactChecker
16th Feb 2024 15:19

Absolutely not my area of expertise, but a question occurs to me:
You say "A client is an Interim Deputy" but then later say "My first step to resolve his sister's position .."

So who is (would be) your client - the taxpayer as an individual or in his role as Interim Deputy?
And if the latter, does that automatically give you the right to resolve sister's affairs?
For that matter ... in what capacity would you be acting (not being rude but FD doesn't translate direct into practising as an agent of any type)?

Thanks (2)
James Dean
By JamesFD
19th Feb 2024 09:17

Thank you for your helpful replies.

We have the Order on file. Sadly the Office of the Public Guardian doesn't provide guidance regarding HMRC.

Factchecker: I have a client for whom we act for other matters who has (sadly) become an Interim Deputy. My assumption is that we are acting for the Sister, represented by the Interim Deputy. One of the reasons for posting was to seek advice from others with similar experience regarding authorisation and to ensure my assumption is correct.

My user name includes my initials. We are tax agents.

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Replying to JamesFD:
By Roland195
19th Feb 2024 11:14

I would generally advise to not get involved with matters like this unless you have a long standing client relationship or other good reason to act and this seems no exception.

Assuming you can satisfy the requirements of your institute over the appointment with attention to AML etc and persuade HMRC to recognise your authority to act, will the ID be able to produce enough documentation/explanation to enable the production of tax returns or disclosure to the standards expected of a professional, especially as neither the sister or the original advisor will be able to supply anything?

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