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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Case records: agents: agents acting in various capacities

A person or body can act as an agent for a company or can be appointed to act in one of the following capacities.

  • Administrator.
  • Agent for a non-resident company.
  • Liquidator.
  • Receiver.
  • Trustee.

Use function ACAP (Add / Amend Capacity Details) to enter details of the capacity in which the agent acts.

See COM44011 for a list of functions to use in particular situations.