Revenue Note for Guidance
This section provides that an inspector may require any person acting for an incapacitated person or for a non-resident person to deliver a statement of income for the person on whose behalf that person acts.
(1) A person (for the purposes of this note called an “agent”) acting on behalf of either —
must, if requested to do so by an inspector, submit within the time limit specified by the inspector, a statement of the incapacitated or non-resident person’s profits or gains on which there is a charge to income tax. Such a statement must include the details required (including the prescribed declaration) to be included in a statement required in accordance with section 877.
This statement must be submitted to the agent’s tax district or branch.
(2) Where two or more agents are obliged to submit the statement of income on behalf of an incapacitated or non-resident person, then —
Relevant Date: Finance Act 2019