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HMRC are consulting on how to modernise the definition of ‘incapacitated person’ for the purpose of direct taxes.
The definition is mainly used for individuals within income tax self assessment; they do not have to tell the department about their tax affairs and pay tax on their earnings, because the duty to do so is fully transferred to an appropriate person.
Comments are welcome from all individuals, but the consultation – which follows the Treasury’s commitment made in the Budget to modernise the vocabulary used to refer to an incapacitated person – is aimed at taxpayers or groups that represent taxpayers who are children or who live with a mental condition or disability.
Comments should be sent by email no later than 16 August 2011.
