You may sometimes accept a form signed by an attorney or agent where a liable person
If you receive such an application you should ask for a copy of
the power of attorney, if applicable, or ask the agent to explain
why the liable person (
IHTM30000) has not signed the form.
If a Power of Attorney clearly allows the attorney to act on
the liable person’s behalf with regard to Inheritance Tax
matters then you may accept that the appropriate person has signed
the form. If you are unsure as to the effect of the power of
attorney you should refer the case to TG (
IHTM01081).
Similarly, if you are unsure as to whether the signature of
an agent may be accepted, refer the case to TG.
You should refuse an application from any person not entitled
to apply.
