Claiming and dealing with tax credits for someone else

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You can apply for the right to deal with the tax credits of someone who cannot manage their own affairs, for example because they’re mentally incapable or severely disabled.

This is called becoming an ‘appointee’.

You’re not an appointee if you just help someone complete their claim form.

Applying to become a tax credit appointee

You must be over 18 and have a bank account. You do not have to be a relative.

If you have a tax credit claim form, complete the appointee section explaining why the person cannot complete and sign their form. Then send the form to HM Revenue and Customs (HMRC). They may contact you for more information before deciding whether to make you an appointee or not.

If you do not have a claim form, contact HMRC.

Your responsibilities

You must:

  • sign the tax credit claim form
  • renew the tax credits claim
  • report any changes which affect how much money the person gets
  • tell HMRC if you’re no longer the appointee

Any tax credits the person gets are paid directly into your bank account. If you make a false or misleading statement you may be charged a penalty.

The claimant is responsible for paying back overpayments. Their tax credits may be reduced or you may be asked to make a direct payment on their behalf.

Stop being an appointee

Write to HMRC within 1 month of when you want to stop being the appointee.