HMRC and Power of Attorney

DrVenn

I posted the following question on the HMRC Community Forum. 

Heading was "Power of Attorney and Digital Access"
I have registered my Power of Attorney and received confirmation that it has been scanned in and the document has been returned to me.

I received the document in mid November and have heard nothing since. I want to register to obtain online access to my father’s tax account. As far as I can ascertain from his records he never registered to use the Government Gateway (but I cannot be 100% certain). I want to do so - but if I try to do so online I am asked to provide ID that he does not have (as he no longer has a passport or a driving licence - or any other of the documents listed) so I cannot do so.

I would welcome advice on how to proceed.

Thank you. 

HMRC Admin 20 posted the following reply.

Hi DrVenn,

If you log into your personal tax account you will be able to log into your tax return and amend it.
 
When logged in to your tax return, click on section 4 - fill in your return.  

Click on the section that the losses relate to for example self employment, income from property foreign income and capital gains.

Thank you.

That doesn't seem to even begin to address me question. I wonder if anyone here can help. I can't believe that Power of Attorney is unusual at HMRC but I'm really struggling to get to grips with it/them. 

Thanks in anticipation. 

sheramber

https://www.litrg.org.uk/getting-help/who-else-can-help-me-my-tax-or-benefits

Also note that an attorney would not be granted access to an online tax account as there is a risk that information outside of the scope of the authority would then be available to the attorney. Instead, providing the right documentation is in place HMRC would disclose the required information to the attorney by post or phone (depending on local guidance) or act upon any documentation sent in by the attorney. This means that an attorney may not be able to complete an online tax return, and may need to send in a paper tax return, for example.

xylophone

https://www.gov.uk/appoint-tax-agent#:~:text=Once they have a registered,types of power of attorney.

Tell HMRC about the power of attorney

Once they have a registered power of attorney, the person helping you will need to tell HMRC so they can update their records.

To do this, they need to send HMRC either an original or certified copy of the power of attorney.

Find out how to certify a copy of an LPA or how to certify other types of power of attorney.

If they’re in the UK and you want them to manage any other tax affairs, they can send the original or certified copy to:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

You seem to have done the above

Relative who had PoA up to four years ago always completed a paper tax return for the donor.

https://www.gov.uk/self-assessment-tax-return-forms

sheramber

If the pereon had already registered for online returns I think the LPA can be used on it.

The problem arises when they do not have an online registration as they are not able to do so now. An Attorney cannot register on their behalf

DrVenn

Thanks to both commenters for your helpful clarification. 

To be honest (and this comment is not directed at either of the commenters) HMRC’s approach makes a mockery of the Power of Attorney. My father is in an advanced state of Alzheimer’s. In the early stages he made a Lasting Power of Attorney (Financial) appointing my sister and I as an attorney. Either of us have full authority to act on his behalf. The documents were duly registered with the Office of the Public Guardian. HMRC have taken a copy and from reading the details at the link above

https://www.gov.uk/appoint-tax-agent#:~:text=Once%20they%20have%20a%20registered,types%20of%20power%20of%20attorney

It says 

“If you have to fill in a Self Assessment tax return, HMRC will send all correspondence to the person you’ve authorised - except tax bills or refunds. Otherwise, HMRC will continue to write to you.”

Well he doesn’t have to fill in a self assessment tax return. So presumably they will send nothing to me? And if he did need to submit a self assessment they would send stuff to me, but not tax bills or refunds. 

My father’s Alzheimer’s is so advanced that he no longer recognizes either my sister or me as his children. So the notion that he would know what to do with a tax bill is laughable. 

The whole point of the PoA is to enable me to manage his financial affairs efficiently (including dealing with the Inland Revenue). HMRC’s approach appears to be designed to frustrate a major element of the Power of Attorney. 

sheramber

But you can deal with HMRC , You just cannot register him for self assessment or file returns online.

zoobix

This is all so true. My mother, 92, has recently moved to a care home with dementia. Trying to sort out her paperwork i have come across Annual Tax Summaries from 2014-17 which I need explaining as I think she may be paying too much tax. No sign of more recent Summaries (she was receiving mail but latterly not really able to know where to file it) All I currently want to do is see a copy of the latest Summary to match it with her bank account…but as she has never registered online I can’t do it in her name. I have a LPA but that doesn’t seem to help. The system, while I understand the security issue, is not helpful.

Dazed_and_C0nfused

zoobix said:

This is all so true. My mother, 92, has recently moved to a care home with dementia. Trying to sort out her paperwork i have come across Annual Tax Summaries from 2014-17 which I need explaining as I think she may be paying too much tax. No sign of more recent Summaries (she was receiving mail but latterly not really able to know where to file it) All I currently want to do is see a copy of the latest Summary to match it with her bank account…but as she has never registered online I can’t do it in her name. I have a LPA but that doesn’t seem to help. The system, while I understand the security issue, is not helpful.

There may be things which need sorting but Annual Tax Summaries (from any year) aren't in that list.

They mean nothing as far as your mother's tax affairs are concerned, they are really just a political thing to tell her how the country spends what she's paid in tax.

You would be better of looking for P60's, tax code notices and tax calculation letters (P800 or PA302).

Don't forget anything prior to 2019-20 is out of date for any changes now.