HSTM03400 | Administration: Circumstances where eligible person is unable to act - other appointed persons

An appointee 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. in relation to that person, there is a person appointed under:

1. Regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987

2. Regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987; or

3. Where no person has been appointed under the Regulations above, HMRC may appoint a natural person aged 18 years or over who applies in writing to HMRC to be appointed to act on behalf of the person who is unable to act.

A person’s appointment under part 3 ends when:

• HMRC terminate it; or

• the appointed person resigns after giving HMRC one month notice of their resignation; or

• HMRC are notified that a receiver or other person mentioned in part b) has been appointed in relation to the person who is unable to open or manage a Help-to-Save account.