Taxes Consolidation Act 1997 section 878

Persons acting for incapacitated persons and non-residents

Section 878 requires agents acting on behalf of incapacitated or non-resident persons to deliver statements of income when requested by an inspector.

• An inspector may require any person acting for an incapacitated or non-resident person to file a statement of that person's profits or gains chargeable to income tax
• The statement must include the details and prescribed declaration required under section 877 and be filed within the time limit specified in the inspector's notice
• Where two or more agents act for the same person, only one statement is required and it may be filed jointly or by any one of them
• Each agent may notify the inspector of the district in which they wish to be assessed as agent, and where this is the same as their own district, a single assessment may be raised