Can I claim tax back for someone else?
You can claim tax back on behalf of someone else if you
- are the parent, guardian, or trustee of an account holder who is
a minor (that is, under 18 in England, Wales and Northern Ireland, and
under 16 in Scotland)
- have power of attorney for the account holder
- are a receiver or person appointed by any court in the UK to handle
the affairs of an account holder who is incapable of managing his or
her own affairs
- are the next of kin of an account holder who is incapable of managing
his or her own affairs*
- have been appointed by the Department for Work and Pensions (DWP) to claim or receive benefits on behalf of an account holder who is incapable of managing his or her own affairs*
(*There is a limit to how much tax you can claim back if you are the account holder's next of kin or a DWP appointee. The office you contact will let you know what the limit is.)
In some circumstances you can claim tax back if you are the relative of an account holder who would have difficulty making a claim, for example, an elderly person in poor health.
In any of these cases, do not complete the form Claim for Repayment (R40)
but contact the office that specialises
in repayment claims for your area.
If you know which tax or HMRC Office deals with the account holder's affairs, then contact that one. Whichever office you contact, they will need to know
- the name, address and date of birth of the person on whose behalf
you are claiming
- the reason why he or she cannot claim personally
- your name and address.