451. Persons in representative capacities.

Although a person may be required to make a return of income in a representative capacity on behalf of a person without capacity, or of a UK non-resident or deceased person1, an individual cannot be assessed to income tax at the higher or additional rate2 in a representative capacity, but only in respect of his own personal liability, if any; thus a guardian of a minor cannot be assessed to such tax on behalf of the minor, nor trustees on behalf of beneficiaries