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| CISR62600 | Action guide contents | |—————————————————————————————————–|———————–|

If the main CIS record shows that a contractor is represented by an agent or another body acting in a capacitor or personal representative role, the base address on the CIS record will be that of the personal representative.

It is to this address that a pre-populated return will be issued.

It does not matter if the capacitor’s preferred contact method is different to that of the contractor.

Under CIS there are both ‘agents� and ‘capacitors� and there is a subtle difference between the two.

An agent is someone (or some body) wilfully and specifically appointed by a customer to undertake tasks on their behalf with regard to their tax affairs. A form 64-8 will need to be in place to allow an agent to receive details about a customer on that customer’s behalf. The form 64-8 is a convenient method provided by HMRC to facilitate a customer giving their signed authority for an agent to act on their behalf.

Remember, there are two types of agent under CIS � Customer Level Agents (CLA) and Scheme Specific Agents (SSA). See CISR19000 for more information.

A capacitor is someone (or some body) appointed under particular circumstances. For example:

• death
• liquidation
• bankruptcy.

A form 64-8 does not necessarily need to be held to allow a capacitor to receive details about a customer on that customer’s behalf. This is because a capacitor has been appointed under what is known as an “operation of law�. For example, a personal representative or executor is appointed following someone’s death, a trustee is appointed following bankruptcy, and a power of attorney is appointed following application to a court where a person, due to incapacity, is no longer able to look after their own personal affairs. These persons have not been appointed to act in this capacity by the customer.

A capacitor supersedes both the customer and any agent also acting.