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I'm completing a self-assessment form for my mother (I have registered lasting power of attorney with HRMC for this) and there is question 27 "Have you used one or more tax avoidance schemes?" My mother has some money invested in specialist investment funds which (having been held for 2 years) qualify for exemption from Inheritance Tax under the Business Relief IHT exemption. Do I need to answer "Yes" to this question about tax avoidance schemes? Note my mother is still alive so this is not to do with probate.

I have registered Power of Attorney with HMRC for my mother's self-assessment. I logged in using her government gateway account to start the 2022-23 self-assessment. It shows her name on the top of the page as the subject of the tax return. The first screen is "Tell Us About You" as is pre-populated with a mixture of her details and my details. It has my first and last name, her NI number, her URT, my house and street, her postcode (we don't live at the same address) and her date of birth. I am acting as attorney and she is the subject of the tax return. Do I fill in her details in the "Tell Us About You" section? But I don't want her to receive any postal correspondence, so should I correct the address to be my address or hers?