Taxes Consolidation Act 1997 section 1046

Liability of trustees, etc.

Section 1046 sets out the responsibilities of a representative acting on behalf of an incapacitated person or a non-resident person for income tax and corporation tax purposes.

• The representative is answerable for all income tax assessment and payment matters on behalf of the incapacitated or non-resident person.
• The representative may retain sufficient funds from money received on that person's behalf to meet the tax liability.
• The representative is indemnified for all tax payments properly made under the Income Tax Acts.
• These provisions extend, with necessary modifications, to corporation tax chargeable on non-resident companies.