IHTM40073 | Section B: signatures of attorneys on form IHT 30

You may sometimes accept a form signed by an attorney or agent where a liable person

• has executed a power of attorney,

• is abroad,

• is incapacitated.

If you receive such an application you should ask for a copy of the power of attorney, if applicable, or ask the agent to explain why the liable person (IHTM30021) has not signed the form.

If a Power of Attorney clearly allows the attorney to act on the liable person’s behalf then you may accept that the appropriate person has signed the form. If you are unsure as to the effect of the power of attorney, you should refer the case to Technical (IHTM01081).

Similarly, if you are unsure as to whether the signature of an agent may be accepted, refer the case to Technical.

You should refuse an application from any person not entitled to apply.