SolvedRM3560 | Reviewing the claim form: What is an attorney
From HM Revenue & Customs · Repayment Claims Manual
When a customer is unable to directly deal with their own affairs they may decide to provide a third party with authority to act on their behalf. A power of attorney is a legal document whereby a person (the 'donor') gives another person (the 'attorney' or 'donee') this authority. This is an ordinary or general power of attorney and guidance can be found at IDG30430.
In addition, it is possible to make provision for when an individual becomes incapacitated and unable to conduct their own affairs; for the most part these will be instances where there is mental impairment. The rules covering this type of power of attorney may vary between England and Wales, Scotland and Northern Ireland but each administration will have common features (see IDG30430)
Procedural guidance for each administration can be found in the Information Disclosure Guidance manual (IDG)