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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Reviewing claim form: on behalf of mentally incapacitated adults

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

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

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

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