SACM3010 - 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). Note: With effect from tax year 2012-13 onwards, this no longer applies.

In the case of a partnership the nominated partner must make the claim.