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Posted Tue, 20 Aug 2024 12:11:41 GMT by gaffer61
Hi. How to I update a change of address for my elderly parents? I don't have a log in or know if they have an online tax account. Both have Alzheimer's.
Posted Wed, 04 Sep 2024 06:18:35 GMT by HMRC Admin 25 Response
Hi gaffer61,
Write to us at Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS,
Confirming your parents' previous and current addresses, as well as their National Insurance numbers.
Please also ask them both to sign this letter.
Thank you. 
Posted Wed, 04 Sep 2024 06:56:54 GMT by gaffer61
Thanks for the reply. As mentioned both my parents have diminished mental capacity my mother is able to sign documents but my father not really. I have Lasting Power of Attorney for both my parents for both financial and health matters. As my father is unable to sign a document what do you suggest?
Posted Mon, 16 Sep 2024 08:19:00 GMT by HMRC Admin 19 Response
Hi  Gaffer61.                  
Where a customer is unable to directly deal with their own affairs they may decide to provide a third party with authority to act on their behalf.
A power of attorney (POA)/Court of Protection is a legal document whereby a person (the 'donor') gives another person (the 'attorney' or 'donee') this authority.
For HMRC to accept this, either the original POA/Court of Protection or a certified copy of the document must be supplied.  
If providing a certified copy, this must be certified as true on every page by the donor of the power, solicitor or stockbroker.
All Power of Attorney documents should be sent with a covering letter including the customers NINO or UTR.
Thank you.

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