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Contents

Official guidance
Help to Save Technical Manual

HSTM03000 · Administration

  • HSTM03100 · Opening a Help-to-Save account
  • HSTM03200 · Application to open a Help-to-Save account
  • HSTM03300 · Circumstances where eligible person is unable to act - receivers etc.
  • HSTM03400 · Circumstances where eligible person is unable to act - other appointed persons
  • HSTM03500 · General requirements for Help-to-Save accounts
  • HSTM03600 · Limits on amounts paid into a Help-to-Save account
  • HSTM03700 · "Repair" of invalid accounts
  1. Administration: contents
  2. Administration: Circumstances where eligible person is unable to act - receivers etc.

HSTM03300 | Administration: Circumstances where eligible person is unable to act - receivers etc.

From HM Revenue & Customs · Help to Save Technical Manual

A legally appointed person, as detailed below, may act for an eligible Help-to Save account holder for the purposes of making a declaration upon opening the account, opening a Help-to-Save account and managing a Help-to-Save account when:

a. a person is eligible for a Help-to-Save account but is unable to open and manage the account, and

b. any of the following circumstances apply:

  1. A receiver is appointed by the Court of Protection with power to open and manage a Help-to-Save account on behalf of the person

  2. In Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; or

  3. In Northern Ireland, a controller appointed by the High Court, with power to open and manage a Help-to-Save account on behalf of the person

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