Making and Amending Claims: Who Can Make Claims?
The taxpayer will normally make the claim although his agent may deliver it.
Claims may be made on behalf of an incapacitated person by
- a trustee
- a guardian
- a tutor
- a curator, or
- a person who has been charged with tax on the profits of the incapacitated person for example, in a representative capacity by virtue of S42(8).
In the case of a partnership the nominated partner must make the claim.