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Posted Tue, 27 Oct 2020 15:29:56 GMT by Gary Nichols
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 ?
Posted Thu, 29 Oct 2020 12:04:42 GMT by HMRC Admin 4
HMRC can allow for correspondence to be sent to you directly for your mother if HMRC holds the details on your ‘Power of Attorney’. HMRC would require you to send the details in for it to be updated on our file. You should send a copy of the ‘Power of Attorney’ form with a covering letter to HM Revenue and Customs, Self-Assessment, BX9 1AS. This will allow letters to be sent to you and allow you to call and webchat HMRC on your mother’s behalf without her needing to be present. 
Posted Tue, 19 Jan 2021 14:20:16 GMT by Frank1246
Hi, I have a similar situation. Do you require a "certified" copy of the LPA?
Posted Tue, 26 Jan 2021 14:05:00 GMT by HMRC Admin 2

Yes, you need to send the original or certified copy of the power of attorney to:

Pay As You Earn and Self Assessment
HM Revenue and Customs
United Kingdom

Thank you.

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