Dealing with tax credits for someone else

Printable version

1. Overview

Tax credits have ended. No new claims can be made. The person you鈥檙e representing will have been sent a letter if they鈥檙e eligible for Universal Credit or Pension Credit instead.

You can get permission to deal with someone else鈥檚 tax credits. The type of permission you need depends on what you want to do.

You can:

  • contact HM Revenue and Customs (HMRC) about someone else鈥檚 claim - as an authorised intermediary
  • take responsibility for someone else鈥檚 tax credits claim when they cannot manage their own affairs - as an appointee

2. Authorisation

You must be authorised to talk to HM Revenue and Customs (HMRC) about someone else鈥檚 tax credits. If you鈥檙e not, every time you call that person must first confirm their identity and say they鈥檙e happy for you to act for them.

Get authorised

Send form TC689 to HMRC. This must be signed by the person (or persons if it鈥檚 a joint claim) you鈥檙e representing.

The authorisation lasts 12 months unless a different end date is put on the form. It usually takes 2 days to get authorised from when your form is received but can take longer if you send a letter instead of form TC689. Usually, you will not get a letter confirming your authorisation.

More than one person can be authorised but each one must send a TC689 form.

Tax credits will not be paid into your account unless you鈥檙e the appointee.

If you act for a lot of clients

Write to HMRC to register as an 鈥榠ntermediary organisation鈥� if you work in the voluntary sector and act for many people.

You can get if you鈥檙e an intermediary organisation and you have a completed TC689.

Use to get authorisation if you鈥檙e a paid agent. You can then use the Agent Priority Line to contact HMRC.

Cancel an authorisation

An authorisation can be cancelled by writing to HMRC.

3. Appointees

You can apply for the right to deal with the tax credits of someone who cannot manage their own affairs, for example because they鈥檙e mentally incapable or severely disabled.

This is called becoming an 鈥榓ppointee鈥�.

You鈥檙e not an appointee if you just help someone complete their claim form.

Applying to become a tax credits appointee

You must be over 18 and have a bank account. You do not have to be a relative.

Your responsibilities

You must:

Any tax credits the person gets are paid directly into your bank account. If you make a false or misleading statement you may be charged a penalty.

The claimant is responsible for paying back overpayments. Their tax credits may be reduced or you may be asked to make a direct payment on their behalf.

Stop being an appointee

Write to HMRC within 1 month of when you want to stop being the appointee.