# The Income Tax (Digital Obligations) Regulations 2026, Regulation 32: Powers of attorney, appointments of deputy etc


(1) This Section applies to—
(a) a donor of—
(i) a lasting power of attorney within the meaning of section 9(1) of the Mental Capacity Act 2005 (lasting powers of attorney), or
(ii) an enduring power of attorney within the meaning of Schedule 4 to the Mental Capacity Act 2005 (characteristics of an enduring power of attorney);
(b) an individual who has granted—
(i) a continuing power of attorney under section 15(1) of the Adults with Incapacity (Scotland) Act 2000 (creation of continuing power of attorney), or
(ii) a welfare power of attorney under section 16(1) of the Adults with Incapacity (Scotland) Act 2000 (creation and exercise of welfare power of attorney);
(c) a donor of an enduring power which meets the requirements of Article 4(1) of the Enduring Powers of Attorney (Northern Ireland) Order 1987 (characteristics of an enduring power);
(d) a person in respect of whom a deputy has been appointed under section 16(2)(b) of the Mental Capacity Act 2005 (powers to make decisions and appoint deputies: general);
(e) an adult in respect of whom a guardianship order has been made within the meaning of section 58(1) of the Adults with Incapacity (Scotland) 2000 (disposal of application);
(f) a patient in respect of whom a controller has been appointed under Article 101(1) of the Mental Health (Northern Ireland) Order 1986 (power to appoint controller).
(2) In paragraphs (1)(a), (b) and (c), references to a power do not include a power—
(a) which has been revoked or terminated or has otherwise come to an end, or
(b) the donor of which is still capable of providing financial information to HMRC.
(3) In paragraph (1)(d), reference to the appointment of a deputy does not include an appointment which has been revoked or has otherwise come to an end.
(4) In paragraph (1)(e), reference to a guardianship order does not include an order which has been recalled or terminated or has otherwise come to an end.
(5) In paragraph (1)(f), reference to the appointment of a controller does not include the appointment of a controller who has been discharged, or an appointment which has otherwise come to an end.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/32 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.