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How to decide if you're an appointee

You can only be an appointee if a court of law or a government department has appointed you to act on someone else's behalf. If you're just helping someone fill in their claim form, you're not an appointee.

When you're classed as an appointee

You're an appointee if you've been appointed to act for someone else - called a claimant - by one or more of the following:

• a court of law
• the Department for Work and Pensions (DWP)
• the Department for Social Development (DSD) in Northern Ireland
• HM Revenue & Customs (HMRC)

When you make a claim as an appointee, the Tax Credit Office may contact you to find out who appointed you and when.

When you're not classed as an appointee

You're not an appointee if you're simply helping someone to understand what they need to do to complete their claim form.

You may help someone to fill in the form because:

• you work in a welfare rights organisation like Citizens Advice
• you're helping them as a friend
• you're translating the questions into another language for them because they speak and understand very little English

Anyone who understands the Declaration on the claim form and can sign it themselves should do so.

Your responsibilities as an appointee

As an appointee you take on the full responsibility for making and maintaining any claim. This means that you:

• must sign the claim form instead of the claimant
• are responsible for telling the Tax Credit Office of any changes which may affect the amount of tax credits the claimant gets
• can be responsible for any penalty payments, if you knowingly provide wrong information
• have to renew any claim after the end of the year

Applying to become an appointee for the first time

To apply to act as an appointee, you need to complete the appointee section on page 11 of the tax credits claim form which asks you to explain why the claimant can't complete and sign the form.

For the Tax Credit Office to appoint you, you must be at least 18 years old. You don't need to be related to the claimant.

Before they make their decision on whether to appoint you, the Tax Credit Office may need to contact you for more information.

Payments

If you're acting as an appointee, any tax credits payments will be made to you. But the claimant is still legally responsible for any overpayment. If an overpayment happens, these tax credit payments will be reduced, or you may be asked to make a direct payment to pay back the money.

When an appointment ends

If you no longer want to act as an appointee, you should write to the Tax Credit Office giving one month's notice at:

Tax Credit Office
Preston
PR1 4AT

The Tax Credit Office can end an appointment at any time. If another person is appointed to act by a court of law you should tell the Tax Credit Office immediately as you will no longer be the appointee for the claimant.

More useful links

• How to act on behalf of your tax credits client

• You have a disability - can you get extra Working Tax Credit?

Useful contacts

• Tax Credit Helpline - contact details