CISR62130 - Monthly return: issue monthly return: agents, capacitors and others

| CISR62600 | Action guide contents | |—————————————————————————————————–|———————–|

If the main CIS record shows that a contractor is represented by an agent or another body acting in a capacitor or personal representative role, the base address on the CIS record will be that of the personal representative.

It is to this address that a pre-populated return will be issued.

It does not matter if the capacitor’s preferred contact method is different to that of the contractor.

Under CIS there are both ‘agents’ and ‘capacitors’ and there is a subtle difference between the two.

An agent is someone (or some body) wilfully and specifically appointed by a customer to undertake tasks on their behalf with regard to their tax affairs. A form 64-8 will need to be in place to allow an agent to receive details about a customer on that customer’s behalf. The form 64-8 is a convenient method provided by HMRC to facilitate a customer giving their signed authority for an agent to act on their behalf.

Remember, there are two types of agent under CIS – Customer Level Agents (CLA) and Scheme Specific Agents (SSA). See CISR19000 for more information.

A capacitor is someone (or some body) appointed under particular circumstances. For example:

  • death
  • liquidation
  • bankruptcy.

A form 64-8 does not necessarily need to be held to allow a capacitor to receive details about a customer on that customer’s behalf. This is because a capacitor has been appointed under what is known as an “operation of law”. For example, a personal representative or executor is appointed following someone’s death, a trustee is appointed following bankruptcy, and a power of attorney is appointed following application to a court where a person, due to incapacity, is no longer able to look after their own personal affairs. These persons have not been appointed to act in this capacity by the customer.

A capacitor supersedes both the customer and any agent also acting.