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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: maintain taxpayer record: maintain capacities

This subject consists of the following

Background

Where a person or body has been appointed to act in a capacity for the taxpayer, the name and capacity address will have been entered on the SA individual, trust, or company record, along with the capacity role.

The names and addresses of up to five persons or bodies currently acting in capacity can be held on the taxpayer record. This applies particularly to trustees of a trust. The computer allocates main capacity status to the first capacity set up. All output will be sent to that person or body.

For SA a partnership cannot have a person or body acting in capacity.

If you want to set up a capacity for the first time for a new SA record and existing Non Resident Company Landlord or other taxpayer type records see subject ‘Set Up Capacities’ in section ‘Set Up Taxpayer Record’ (SAM100210). For an existing ‘Individual’ type taxpayer record use TBS function AMEND CAPACITOR DETAILS or using NPS if an NPS record is held showing the customer’s UTR. If an NPS record is held, refer to PAYE103055 onwards for more information. Enter the UTR to amend the correct record. To ensure that any output is issued in the correct format you must ensure that the details you enter on TBS are correct. Where the capacitor is

  • An individual - enter the name in the ’Name’ field only
  • A company - enter the name of the company in the ‘Company Name’ field only
  • An individual working on behalf of a company - enter the company name in ‘Company Name’ field and the individuals name in the ‘Name‘ field. Note: Correspondence will be issued in the individuals name, the company name will not be shown

You should decide, from the list of functions, which computer functions to use to amend the taxpayer record.

Amending capacity details

You can amend the following details of an existing capacity for

  • An ‘Individual’ type taxpayer record using TBS function AMEND CAPACITOR DETAILS or using NPS if an NPS record is held showing the customer’s UTR. If an NPS record is held refer to PAYE103055 for more information.
  • A Non Resident Company Landlord and other taxpayer type records, by using function MAINTAIN CAPACITY

    • Name of the person or body acting in capacity
    • Capacity address, using the [New Address] or [Correct Address] buttons
    • RLS signal
    • Telephone number

Where you have to amend more than one of these aspects, and one is the address, always amend the address first. Any amendment made before changing the capacity address will otherwise be lost.

If you want to cease a capacity or change the main capacity for an ‘Individual’ type taxpayer record use TBS function AMEND CAPACITOR DETAILS or using NPS if an NPS record is held showing the customer’s UTR. If an NPS record is held refer to PAY103055 for more information. For Non Resident Company Landlords and other taxpayer type records you should use function MAINTAIN CAPACITY SUMMARY.

Changing capacity role

A capacity role cannot be amended in TBS. If you want to change the capacity role where the record is not linked to an NPS record you must

  • Cease the existing capacity role for an ‘Individual’ type taxpayer record using TBS function AMEND CAPACITOR DETAILS. For Non Resident Company Landlords and other taxpayer type records use function MAINTAIN CAPACITY SUMMARY
  • Set up the new capacity role for an ‘Individual’ type taxpayer record using TBS function AMEND CAPACITOR DETAILS. For Non Resident Company Landlords and other taxpayer type records use function SET UP CAPACITY DETAILS

Where the record is linked to an NPS record showing the customers UTR, refer to PAYE103055 for more information.

Note: Whenever there is a change to the capacity details, any current registration or enrolment for the SA Online Service will be removed from the online computer system so where the name and address of the PR is correct, unless specifically requested, there is no requirement to change the ‘Capacity Role’. However, if a change is made, the capacitor must be advised to register and enrol again for the SA Online Service, using the personal details of the customer they are acting for, to be able to file the customer’s tax return online. When this is done, the activation code will be sent from the Government Gateway to the home address of the capacitor on the record.