INTM330320 | Double Taxation applications and claims: signature of declarations: Declarations signed by an attorney on behalf of an individual

Generally you should not accept declarations on claim forms signed by an attorney on behalf of an individual. However if a claimant is unable to sign the declaration because of a disability or illness or is not capable of looking after his or her own affairs you can accept a claim where

• you have an explanation why the claimant was unable to sign the declaration

and the person who signed the declaration satisfies one of the following conditions

• holds a Power of Attorney and has full knowledge of the claimant’s affairs

• is someone who has detailed knowledge of the claimant’s affairs, for example a close relative

• has been appointed by the Courts

• holds an Enduring Power of Attorney where the Power of Attorney was granted when a person now mentally incapacitated was still capable of understanding his/her affairs.

You should refer to Specialist Personal Tax, PT International Advisory any case where

• you have doubt about accepting the signature of a person other than the claimant

• someone questions our decision not to accept a claim or application where a person other than the claimant, or applicant, has signed the declaration

• the circumstances are not specifically covered in this guidance.