Acting on behalf 01 - Capacity in which you have signed on behalf of someone else

Tell us the capacity in which you have signed on behalf of someone else?

These will be exceptional circumstances.

The following persons are authorised to complete a Tax return on behalf of someone who is not mentally capable of understanding it:

• a receiver appointed by the Court of Protection (England and Wales)
• a curator bonis appointed by the Office of the Accountant of Court (Scotland)
• a controller appointed by the Office of Care and Protection (Northern Ireland)
• an attorney appointed under an Enduring Power, registered in the appropriate court
• any person so authorised by any of the above courts