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Claim and Deal with Tax Credits for Someone Else

You need permission to claim or deal with the tax credits of someone else. What you want to do determines what type of permission you need.

GETTING AUTHORISATION: There are several ways to get permission, such as:

  • Contacting the Tax Credit Office to deal with someone else’s claim. In this case, you would be acting as an ‘authorised intermediary‘.
  • Taking responsibility for the tax credit claim of another person. You would become an ‘appointee‘ if they are unable to manage their own tax affairs.
  • Claiming tax credits for your own child as well as the baby of your child.

HMRC Authority to Act Form

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

TC689 Online Authorisation

Use form TC689 to authorise someone else to act on your behalf for tax credits or Child Benefit. Send it to the Tax Credit Office after the person (or persons) you are representing have signed the TC689 form.

As a rule, it should take no more than two days to get it authorised once the office tax receives the 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, the authorisation is valid for one year (unless the form has a different end date written on it).

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 authorisation. You can cancel the arrangement at any time by writing to the Tax Credit Office.

Acting for a Many Clients

What if you act for a lot of clients through your work in the voluntary sector? If so, write to the Tax Credit Office to register as an ‘intermediary organisation‘.

You can also get an urgent authorisation online if you need to. They are for intermediary organisations once they have completed the TC689 form.

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

Become an 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. For example if they are severely disabled or mentally incapable.

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

Apply to Become a Tax Credit Appointee

You will need to complete the appointee section on the tax credit claim form. You must be over 18 years old to become an appointee for another person. You will need to have a bank account because tax credits will get paid straight into your account.

You do not need to be a relative. But, you may get a request to explain why the claimant is unable to complete and sign the form themselves.

The claimant is the person responsible for paying back any tax credits overpayments. That may also result in a reduction in their tax credits. The appointee may get 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:

  • Signing the tax credit claim form.
  • Informing the Tax Credit Office if you are no longer the appointee.
  • Renewing the tax credits claim and reporting any changes which affect how much money the claimant gets.

Stop Being an Appointee

If you want to stop being someone’s appointee you should write to the Tax Credit Office. Contact them at least one month before the time you intend to end the appointeeship.

Claiming Tax Credits on behalf of Your Own Child

If Your Child is Under 16 Years

The rules are different if your child is under sixteen years old and has a baby. If they both live in your household, you can make the tax credits claim for both of them. Any monies due will get paid direct to you.

If Your Child is Over 16 Years

If your child is over sixteen and has a baby, they can make the claim themselves. In some cases you can make the tax credits claim for both of them. But, only if your child and their baby live with you and your child has now 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 in the United Kingdom