Dealing with tax credits for someone else
Appointees
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 credits appointee
You must be over 18 and have a bank account. You do not have to be a relative.
Your responsibilities
You must:
- finalise 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.