Taxes Management Act 1970 section 72

Trustees, guardians, etc. of incapacitated persons

Section 72 deals with the responsibility of trustees, guardians and certain other representatives to handle the tax affairs of people who are incapacitated and unable to manage their own tax obligations.

• Where a person is incapacitated (for example, through mental or physical incapacity), their trustee, guardian, tutor, curator or committee is responsible for managing their tax affairs.
• The representative must do everything required under the Taxes Acts that the incapacitated person would otherwise have to do themselves, including making tax returns and paying tax due.
• Any tax charged on the representative is assessed and charged in the name of the incapacitated person, not in the representative's own name.
• The representative is entitled to recover from the incapacitated person's assets any tax they have paid on that person's behalf.

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