In this section:
- How to act on behalf of your tax credits client
- Form for an intermediary to act on someone's behalf
- Claiming tax credits as an appointee
Claiming tax credits as an appointee
Some people can't make their own tax credits claim because they are unable to manage their own affairs. For example they may not be able to handle money or understand forms. If so, another person - called an appointee - can be given the legal right to act for them. If you're an appointee for someone, you can make the claim on their behalf.
On this page:
- How to decide if you're an appointee
- Your responsibilities as an appointee
- Applying to become an appointee for the first time
- Payments
- When an appointment ends
- Contact the Tax Credit Office
- More useful links
How to decide if you're an appointee
You can only be an appointee if a court of law or a government department has appointed you to act on someone else's behalf. If you're just helping someone fill in their claim form, you're not an appointee.
You're an appointee
You're an appointee if you've been appointed to act for someone else - called a claimant - by one or more of the following:
- a court of law
- the Department for Work and Pensions (DWP)
- the Department for Social Development (DSD) in Northern Ireland
- HM Revenue & Customs (HMRC)
When you make a claim as an appointee, the Tax Credit Office may contact you to find out who appointed you and when.
You're not an appointee
You're not an appointee if you're simply helping someone to understand what they need to do to complete their claim form.
You may help someone to fill in the form because:
- you work in a welfare rights organisation like Citizens Advice
- you're helping them as a friend
- you're translating the questions into another language for them because they speak and understand very little English
Anyone who understands the Declaration on the claim form and can sign it themselves should do so.
Your responsibilities as an appointee
As an appointee you take on the full responsibility for making and maintaining any claim. This means that you:
- must sign the claim form instead of the claimant
- are responsible for telling the Tax Credit Office of any changes which may affect the amount of tax credits the claimant gets
- can be responsible for any penalty payments, if you knowingly provide wrong information
- have to renew any claim after the end of the year
Applying to become an appointee for the first time
To apply to act as an appointee, you need to complete the appointee section on page 11 of the tax credits claim form which asks you to explain why the claimant can't complete and sign the form.
For the Tax Credit Office to appoint you, you must be at least 18 years old. You don't need to be related to the claimant.
Before they make their decision on whether to appoint you, the Tax Credit Office may need to contact you for more information.
Payments
If you're acting as an appointee, any tax credits payments will be made to you. But the claimant is still legally responsible for any overpayment. If an overpayment happens, these tax credit payments will be reduced, or you may be asked to make a direct payment to pay back the money.
When an appointment ends
If you no longer want to act as an appointee, you can write to the Tax Credit Office giving one month's notice at:
Tax Credit Office
Preston
PR1 0SB
They can end an appointment at any time. If another person is appointed
to act by a court of law you should tell the Tax Credit Office immediately
as you will no longer be the appointee for the claimant.
Contact the Tax Credit Office
If you need more help you can call the Tax Credit Helpline which is open from 8.00 am to 8.00 pm every day except Christmas Day, Boxing Day, and New Year's Day .The numbers you can ring are:
- Tel 0845 300 3900
- Textphone 0845 300 3909 – if you are deaf or have a hearing or speech impairment
If you’re calling from overseas you can also contact the Tax Credit Office on Tel + 44 289 053 8192.
More useful links
How to act on behalf of your tax credits client
