HM Revenue & Customs

Capacity in completing this form

We'll only accept the form from someone other than the individual making this application where the person is incapable of dealing with their affairs due to mental or physical incapacity. The following people may complete the form:

For persons who are not physically capable of dealing with the application form we will recognise ordinary powers of attorney or, in accordance with the Mental Capacity Act 2005, an enduring power of attorney executed before 1 October 2007.