Personal Acting Body

A personal acting body is a person who can act on the behalf of another. These are

• Agent - This is a person, usually an accountant, who deals with all the tax affairs of a client with the client’s written authorisation. For tax credits purposes, an authorised agent can act on a claimant’s behalf, but cannot receive payments for them

• Appointee - This is a person appointed by the Secretary of State or the Board of HM Revenue and Customs. They are appointed to take full responsibility of the person's affairs in relation to benefit and tax credits which includes payment

• Executor - This is a person appointed in a will who deals with the affairs of a person after their death

• Intermediary / Representative - An intermediary / representative is like an agent but is authorised by the claimant for a specified short term period, usually 12 months, or for a specific tax credits matter

• Power of Attorney - This is a legal document allowing one person to act on behalf of another

• Court Approved – This is a person who has been granted authority to act on behalf of a person by a court. The following are court appointments and override appointments made by the Board of HM Revenue and Customs or the Secretary of State

• Tutor - appointed by a court in Scotland

• Guardian – appointed by a court in Scotland

• Curator Bonis – appointed by a court in Scotland

• Controller – appointed by the Office of Care and Protection in Northern Ireland

• Receiver – appointed by the Court of Protection in England and Wales