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Who signs the return?
Key points
- Who signs the return when there is a power of attorney for the taxpayer?
- Mental Capacity Act 2005 and its code of practice are useful references.
- Tax adviser may need to ensure the correct person signs the return.
While preparing a tax return for a client I had cause to reread the replies to ‘Many happy returns’ and the ‘Closer look…’ in the Readers’ Forum in Taxation 10 October 2019 to help me determine who should sign the declaration at the end of the tax return (TMA 1970 s 8).
The declaration appears in box 22 of the SA100 tax return. In addition the signatory as the attorney for the taxpayer will need to complete boxes 23 to 26. The guidance on how to complete these boxes is...
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