Individual records: maintain individual details: capacitor details
A capacitor is an individual or company that has authority to act and sign documents on an individual’s behalf - but not on behalf of the individuals agent or accountant. Capacitor roles include
- Personal Representative
- Power of Attorney
Capacitor details including title, name, role, address, postcode and contact details can be viewed, inserted, edited or ceased using the Insert / Edit Capacitor Details screen. If you have any doubts about the role where the capacitor is an individual you should select the option ‘Other’.
In cases where the name and address of a capacitor (acting on behalf of an individual with an SA record) is correct, unless specifically requested do not change the capacity role as this will remove any current registration or enrolment for the SA On Line service. Where a change is made, the capacitor must be advised to re-register and enrol again for the On Line service using the personal details of the customer they are acting for. For further information, see SAM90010.
Although there is a [Delete] button within the Insert / Edit Capacitor Details screen this button should not be used and you should not attempt to delete Capacitor details from the record under any circumstances.
You should not cease a Capacitor on the same day that it is created as this causes problems with other systems. If a Capacitor needs to be ceased in these circumstances then it should be done the day after it is created.
The Capacitor Details screen has a separate field to record additional delivery information (ADI) and five address lines of 35 characters (including spaces) and postcode and country field. However you will not be able to use the ADI field as information contained in this field would be lost when the details were passed on to other systems and the address line details must be restricted to a maximum of 27characters (including spaces). This field has therefore been disabled. If the address does contain additional delivery information you must enter this in line one of the address as described in ‘Individuals’, see PAYE103025.
Where the Capacitor is overseas you will need to go to the Capacitor Contact Details screen for any international telephone number.
The screen is accessed from the Capacitor Summary screen.
The Capacitor summary screen will display the capacitors that are linked to the individual, both current and historical.
The capacitor will be displayed in date order with the capacitor with no end date at the top of the list.
To view the records in more detail select the View Record icon next to the capacitor details you wish to view.
Where a capacitor has been appointed all PAYE system generated output will be sent to the capacitor instead of the individual. The output will go out in the capacitors name and address but with the emp ref and NINO of the individual to whom it refers. The exceptions to this are:
- the P2 (Notice of Coding to taxpayer) which is output with the details previously outlined but also contains the individuals name to who it refers
- where automatic reconciliation identifies an overpayment the repayment will default to the individual unless the individual is deceased when it will be issued to the capacitor. Therefore in cases only where the capacitor is not able to look after their own financial affairs, for example the capacitor has power of attorney, it is important that the correspondence address is changed to show c/o the capacitor’s address.
For individuals that are deceased the output will be suppressed unless the correct capacitor type of Administrator, Executor, or Personal Representative exists.
Where the capacitor is a company, you must ensure that the Capacitor Role and Company Name fields are completed; otherwise, you will receive an error message and be unable to update the individual’s record. Where the capacitor is a company and there is a business need to have a named individual within the company recorded, then, where an entry is made in any of the ‘title’, ‘forename 1’ or ‘honours’ fields there must also be an entry in the surname field. This will prevent problems occurring when the information is passed to other systems.
Where the capacitor is a company and there is no business need to have a named individual within that company recorded, and the individual’s record is held on NPS only, you will still need to complete the ‘title’ field. In these circumstances the only appropriate selection from the drop down menu is ‘Not known’. If a record exists on NPS and SA (both live or dormant), then the capacitor details should be updated through TBS (this does not require the completion of title field) and this will ensure both NPS and SA are correctly updated. Failure to do this will result in the ‘Not known’ heading being included on the SA capacitor details.
Where the capacitor is a company and a repayment is processed you must select the repayment to be issued to a nominee and not capacitor, guidance is included in action guide ‘R185 Estate Income’ available on the PT Operations Guidance Gateway. If capacitor is selected the company details will not flow to the output (print) correctly and may result in the payable order being returned.
An individual can only have one capacitor acting on their behalf at any one time. Before a new capacitor can be created on the PAYE Service the ceased indicator must be set against the current capacitor. If you try to set up a new Capacitor without ceasing the Capacitor already acting you will only receive the error message when you try to populate the Contact History screen.
If you receive a request from a new capacitor and there is already a capacitor acting for the individual, you will need to establish the reason for the change before processing the change on the PAYE Service.
Any changes to the capacitor role made by a non SBA user on an SBA individual will trigger work item 28. You should ensure that you complete the capacitor role and do not leave it as ‘SELECT’. If you fail to complete the capacitor role, this will trigger an error message.
|1.||Data in some fields has been migrated from the COP record in the COP format. The first time any information on a screen containing these fields is changed and submitted, the PAYE Service validations are activated and an error message is produced. To proceed, amend the data in the appropriate fields to the format suggested in the error message.|
|2.||Where no capacitor status was recorded on the Citizen Identity Database (CID), the capacitor role has been migrated as ‘Not Known’. However as ‘Not Known’ is not an option in the reference data within the Capacitor Details screen it defaults to ‘Administrator’. If in your day-to-day work you identify such a case and you become aware of the correct capacitor role you should amend the record.|