2. Appointees

You can apply for the right to deal with the tax credits of someone who can’t manage their own affairs, eg because they’re mentally incapable or severely disabled.

This is called becoming an ‘appointee’.

You’re not an appointee if you just help someone complete their claim form.

Applying to become a tax credit appointee

Complete the appointee section on the tax credit claim form explaining why the claimant can’t complete and sign the form.

You must be over 18 and have a bank account. You don’t have to be a relative.

The Tax Credit Office may contact you for more information before deciding whether to make you an appointee or not.

Your responsibilities

You must:

  • sign the tax credit claim form
  • renew the tax credits claim
  • report any changes which affect how much money the person gets
  • tell the Tax Credit Office if you’re no longer the appointee

Any tax credits the person gets are paid directly into your bank account. If you make a false or misleading statement you may be charged a penalty.

The claimant is responsible for paying back overpayments. Their tax credits may be reduced or you may be asked to make a direct payment on their behalf.

Stop being an appointee

Write to the Tax Credit Office within 1 month of when you want to stop being the appointee.