SolvedCOM44030 | Case records: agents: agents acting in various capacities
From HM Revenue & Customs · COTAX Manual
A person or body can act as an agent for a company or can be appointed to act in one of the following capacities:
Administrator
Liquidator
Receiver
Trustee
an Attorney if a Lasting Power of Attorney is in force
See COM44011 for a list of functions to use in particular situations.