Claiming and dealing with tax credits for someone else
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1. Overview
You can get permission to deal with someone else’s tax credits. The type of permission you need depends on what you want to do.
You can:
- contact HM Revenue and Customs (HMRC) about someone else’s claim - as an authorised intermediary
- take responsibility for someone else’s tax credit claim when they cannot manage their own affairs - as an appointee
- claim tax credits for both your child and their baby
2. Authorisation
You must be authorised to talk to HM Revenue and Customs (HMRC) about someone else’s tax credits. If you’re not, every time you call that person must first confirm their identity and say they’re happy for you to act for them.
Get authorised
Send form TC689 to HMRC. This must be signed by the person (or persons if it’s a joint claim) you’re representing.
The authorisation lasts 12 months unless a different end date is put on the form. It usually takes 2 days to get authorised from when your form is received but can take longer if you send a letter instead of form TC689. Usually, you will not get a letter confirming your authorisation.
More than one person can be authorised but each one must send a TC689 form.
Tax credits will not be paid into your account unless you’re the appointee.
If you act for a lot of clients
Write to HMRC to register as an ‘intermediary organisation’ if you work in the voluntary sector and act for many people.
You can get urgent authorisation online if you’re an intermediary organisation and you have a completed TC689.
Use form 64-8 to get authorisation if you’re a paid agent. You can then use the Agent Priority Line to contact HMRC.
Cancel an authorisation
An authorisation can be cancelled by writing to HMRC.
3. 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 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.
4. Claim on behalf of your child
Your child is under 16
If your child has a baby, you can make the claim for both of them if they live with you. The money will be paid to you.
Your child is over 16
Your child can make the claim themselves if they’re over 16 and have a baby.
You can make the claim for them if both the following apply:
- your child and their baby live with you
- your child is in approved education or training
You must stop claiming tax credits for your child if they start claiming tax credits for themselves. Phone HM Revenue and Customs (HMRC) to stop claiming tax credits.