08 Jan 2008

Information for Deputies on self-assessment tax returns due on 31 January 2008

If you were sent a Tax Return by 31 October 2007 then the 31st January 2008 is the deadline for sending back your completed 2006-07 Tax Return.

The following provides some basic information for deputies about the steps they may need to take in order to make a payment from the clients funds.

What should I do if I have to make payment on a self-assessed tax return by 31 January 2008?

If you are a deputy and you have an empowered order, transition order or an order appointing a deputy then your order gives you the authority you need to access funds for the purposes of paying income tax and other payments on behalf of the client, without further directions from the Court or the permission of the OPG.

You should make payment to the Inland Revenue as soon as possible if you have access to sufficient funds belonging to the client.

What do I do if I do not have one of the orders mentioned above or I have restrictions in my order?

If you do not have one of the order mentioned above or if there are restrictions in your order that prevent you from accessing the funds you need to pay the tax return then you can apply for an order to release money belonging to the client.

How do I apply for an order to release money?

You should complete a Link to PDF document COP9 application form (PDF 0.09MB) and return this to the Office of the Public Guardian, Archway Tower, 2 Junction Road, London N195SZ.

Link to PDF document The COP42 - making an application to the Court of Protection (PDF 0.17MB) provides further information on applying to the Court.

Please make your application as soon as possible to allow sufficient time for the release of funds.

Please visit the Link to external website HM Customs and Revenue website for further information about self assesment tax returns.

Back to top