Tax returns and HMRC as an attorney
Guidance from Estate Advisory Group
The donor's tax obligations do not pause. As financial attorney, they become your job.
Getting recognised by HMRC
- Send HMRC a certified copy of the registered LPA with a covering letter, quoting the donor's National Insurance number.
- Ask for all correspondence to be redirected to you as attorney.
- For online filing, you may need to register as the donor's trusted helper or use an accountant as agent.
- Keep the acknowledgement — you will be asked for it again.
What to check in year one
- Whether a self assessment return is actually required.
- Marriage allowance, blind person's allowance and unclaimed personal allowance.
- Tax deducted at source on savings that should be repaid (form R40).
- Whether the donor is paying tax on a pension through the wrong code.
Records and deadlines
You are responsible for the deadlines
Penalties for late filing fall on the donor's estate and reflect badly on you as attorney. Diarise 31 October and 31 January and keep every return with your attorney records.
Common questions
Can I sign the tax return?
Yes, as attorney. Note your capacity on the return and keep the LPA reference on file.
Can I do inheritance tax planning for the donor?
No, not without a Court of Protection order. See can an attorney make gifts.
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This is general information about how Lasting Powers of Attorney work in England and Wales. It is not legal advice about your situation. What we do and do not do.
Published by Estate Advisory Group