The UK Rules
'Follow the Regulations'
Claiming for Someone Else

Help Claim Tax Credits for Someone Else

Information how to get authorisation to claim as an appointee and deal with the Tax Credit Office.

CLAIMING & DEALING WITH TAX CREDITS FOR SOMEONE ELSE:

You will need to use the specific authorisation form TC689 to help claim someone else's tax credits.

For example if your child has a baby, or if you are acting as an appointee on behalf of another person.

HMRC Authority to Act Form

You need authority to discuss someone else's claim for tax credits with the Tax Credit Office to avoid that person having to acknowledge and confirm your identity each time.

TC689 Authorisation

You should fill in TC689 authority form and send it to the Tax Credit Office. The person (or persons) that you are representing must sign the TC689 form.

As a rule it should take no more than two days to get authorised from once the office tax receives your form. If you send a drafted letter instead of the form TC689, your authorisation could take a little longer to process.

HMRC do not usually send you a letter confirming your authority to act for someone else but authorisation is valid for one year (unless a different end date is written on the form).

Note: Tax credits are only paid into the account of the appointee. Each appointee needs to send in a TC689 form if more than one person needs to be authorised. An authorisation can be cancelled anytime by writing to the Tax Credit Office.

Acting for a Many Clients

If you act for a lot of clients through your work in the voluntary sector, you should write to the Tax Credit Office and register as an 'intermediary organisation'. Urgent authorisations are available online for intermediary organisations once you have a completed the TC689 form.

Paid agents should use form 64-8 to get authorisation which then allows you to use the Agent Priority Line to deal with the Tax Credit Office.

Appointee for Tax Credits

If you become someone else's appointee you can apply for the right to deal with someone else's tax credits. This is helpful for a person who cannot manage their own affairs such as if they are severely disabled or mentally incapable.

Note: Helping someone to complete their claim form does not necessarily mean you are acting as an official appointee.

Apply to Become a Tax Credit Appointee

You apply to become a tax credit appointee by completing the appointee section on the tax credit claim form. You must be over 18 years old to become an appointee for another person and you need to have a bank account because tax credits will be paid directly into your account.

You do not need to be a relative but you will be requested to explain why the claimant is unable to complete and sign the form themselves. The claimant is the person responsible for paying back any overpayments which may also result in a reduction in their tax credits or the appointee may be asked to make a direct payment on their behalf.

Note: The Tax Credit Office may contact you for additional information before they decide whether to make you an appointee. Making a false or misleading statement can result in a penalty.

If you become a tax credit appointee you have certain responsibilities including;

Stop Being an Appointee

If you want to stop being the appointee at any time you should write to the Tax Credit Office one month before the time you intend to stop.

Claim Tax Credits for Your Own Child

If Your Child is Under 16 Years

If your child is under sixteen years old and has a baby, and they both live in your household, you can make the tax credits claim for both of them. Any monies due will be paid directly to you.

If Your Child is Over 16 Years

If your child is over sixteen years and has a baby they can make the claim themselves. In some cases you can make the tax credits claim for both of them providing your child and their baby live with you and your child has turned 16 and in approved education or training.

Note: If you claim tax credits for your own child you must inform the Credit Tax Office to cancel your claim if your child begins claiming tax credits by themselves.

Claiming or Dealing with Tax Credits for Someone Else's Child