878 Persons acting for incapacitated persons and non-residents

Summary

This section provides that an inspector may require any person acting for an incapacitated person or for a non-resident person to deliver a statement of income for the person on whose behalf that person acts.

Details

(1) A person (for the purposes of this note called an “agent”) acting on behalf of either —

• an incapacitated person, or
• a non-resident person,

must, if requested to do so by an inspector, submit within the time limit specified by the inspector, a statement of the incapacitated or non-resident person’s profits or gains on which there is a charge to income tax. Such a statement must include the details required (including the prescribed declaration) to be included in a statement required in accordance with section 877.

This statement must be submitted to the agent’s tax district or branch.

(2) Where two or more agents are obliged to submit the statement of income on behalf of an incapacitated or non-resident person, then —

• only one statement covering all the income need be submitted and that statement may be submitted by the agents jointly or by any one of them,
• each agent, when requested to do so by an inspector, may submit the statement on behalf of an incapacitated or non-resident person to the district, districts, branch or branches in which the agent is chargeable and state in which of these districts or branches they wish to be assessed on behalf of the incapacitated or non-resident person, and
• if the tax district or branch in which the agent is assessed on behalf of the incapacitated or non-resident person is the same as the agent’s own tax district or branch, then one assessment may issue to collect the tax due on both persons.

Relevant Date: Finance Act 2021