Appointee

The Board of HM Revenue & Customs (HMRC) or the Secretary of State can appoint a person, known as an 'appointee', to act on behalf of someone who

• Is, or may be entitled to tax credits

And

• Is unable to act for themselves, for example, because of mental illness

An appointee can also be a person who

• Has been appointed by the Court of Protection

Or

• In Scotland, is a Tutor, Curator, or any legally appointed person

If the person has not been appointed through the above, they must be a

• Person who is at least 18 years of age and a natural person. Not an organisation or official body