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HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: What is an attorney

When a customer is unable to directly deal with their own affairs they may decide toprovide a third party with authority to act on their behalf. A power of attorney is alegal document whereby a person (the ‘donor’) gives another person (the‘attorney’ or ‘donee’) this authority. This is an ordinary or general powerof attorney and guidance can be found at IDG52250

In addition it is possible to make provision for when an individual becomes incapacitatedand unable to conduct their own affairs; for the most part these will be instances wherethere is mental impairment. The rules covering this type of power of attorney may varybetween England & Wales, Scotland and Northern Ireland but each administration willhave common features (see IDG52250)

Procedural guidance for each administration can be found in the Information DisclosureGuidance manual (IDG)

  • England & Wales see IDG52260
  • Scotland see IDG52265
  • Northern Ireland see IDG52270