SAM100210 - Records: set up taxpayer record: set up capacities

Where a person or body is appointed to act in a capacity for the taxpayer, the name and address of that person or body is entered on the SA individual, trust or company record, along with the capacity role. All output will then be sent to that person or body. Examples of a capacity are power of attorney granted to act on behalf of a taxpayer or if a taxpayer is bankrupt, the Official Receiver should be noted as the capacitor for the pre-bankruptcy period.

To set up capacity details for SA individual type records use Taxpayer Business Service (TBS) function AMEND CAPACITOR DETAILS. Do not use SA functions. The information will flow across through frameworks to the National Insurance and PAYE Service (NPS) and SA.

The names and addresses of up to five current capacitors can be held on the taxpayer record. This applies particularly to trustees of a trust. The computer allocates main capacity status to the first capacity set up. All output will then be sent to that person or body.

In SA, a partnership cannot have any capacity set on the record.