Statement of Practice A13
Published 31 March 1978
© Crown copyright 1978
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TMA 1970 s 8(2) requires that every return should include ‘a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete’. For tax years before the introduction of Income Tax Self Assessment (1995 to 1996 and earlier), TMA 1970 s 42(5) provided for a ‘declaration’ by the person making the claim.
The Commissioners for HM Revenue and Customs (HMRC) consider that the obligation to make declarations under these Sections is within the class of statutory duties which the person making the return of income, or the claim, cannot delegate. Accordingly, it is the normal practice to insist that the return of income or claim should be signed by the taxpayer or claimant personally, and not by his attorney.
However, HMRC recognise that there may be difficulties where, owing to the age or physical infirmity of the taxpayer, he is unable to cope adequately with the management of his affairs or where for the same reason the taxpayer’s general health might suffer if he were troubled for a personal signature. In such special circumstances HMRC will be willing to consider the matter sympathetically and where possible accept the signature of the attorney who has full knowledge of the taxpayer’s affairs.
Press releases etc
Law Society 18 March 1992 (HMRC accept there will be circumstances where the TMA 1970 s 8 requirement for taxpayers to sign their return is not possible, and are in principle prepared to accept the signature of an attorney in case of physical or mental incapacity).