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Tax return for mother in care home


Registered User
May 2, 2015

Can anyone share some wisdom on the issue of tax return for someone with moderate / advanced dementia? My mother has very limited communication skills now and can't write or 'process' information, so obviously not able to do her own tax return!

What is the situation with this and what is legally expected in terms of delivering a return by someone who is clearly not able to do so?

Many thanks and best wishes to all.


Registered User
Jun 12, 2015
If you have LPA, you can send a copy to HMRC and ask for all future correspondence to be sent to yourself. Don't forget to ask for it to be returned to you. You will also be able to register to file her tax return online and then complete it online. Once you have completed the lengthy process of selecting which income you need to declare, it's far easier to complete on line. The software highlights mistakes.
Once LPA is registered with HMRC it may be worth ringing the helpline to check if your mother does need to complete a tax return. Good Luck.


Registered User
Jan 5, 2014
First question is does her income merit a tax return? Has she done one previously? If she hasn't done one previously it does seem odd to issue her with one, however if she has always done one then it is likely that her income requires a tax return. If someone holds POA they are responsible for this in just the same way as paying any bills.

If she hasn't had one previously it may have been issued in 'error' and we routinely phone up for clients who don't need to do them and request they are removed from the system. Normally this works. You would need a 64-8 in place to speak to HMRC as agent (technically all agents have to be registered with HMRC now - they didn't' used to be) - they won't tell you anything without one or send them the POA. The taxpayer or their representative are responsible for advising HMRC if circumstances change and they need to complete one again.

I have sent a POA in respect of my mum, they haven't acknowledged it and are still sending post to her address. The HMRC backlog for dealing with post is normally 6 to 8 weeks but it is longer than that.

Not relevant to this question but significantly more pensioners (well off ones) are likely to have to pay additional tax in future with the changes to tax on dividend income.