My mother is over 93 years old and we live 65 miles apart. I cannot currently visit her due to covid restrictions. To my knowledge, she has never had a notice of coding, she doesn’t have a UTR and doesn’t pay tax. However, she now earns just over the £12500 personal allowance (state pension plus private pension) and so a little tax should be paid. I have a lasting power of attorney registered with the Office of the Public Guardian for my mother. Her level of understanding is very low and any letters sent to her are left for me to deal with when I visit, which is very infrequent due to covid.
What is the procedure for me to deal with her tax affairs and to not have letters sent to her address ?