Tax capacitor

What is a 'capacitor' in Gov UK?

Beta This part of GOV.UK is being rebuilt – find out what beta means A capacitor is an individual or company that has authority to act and sign documents on an individual’s behalf - but not on behalf of the individuals agent or accountant. Capacitor roles include

Can a partnership have more than one capacitor on a taxpayer record?

When this is done, the activation code will be sent from the Government Gateway to the home address of the capacitor on the record. Only one capacity can be held on the taxpayer record and, in SA, a partnership cannot have any capacity set on the record.

How do I change the capacity of a taxpayer record?

If you want to cease a capacity or change the main capacity for an ‘Individual’ type taxpayer record use TBS function AMEND CAPACITOR DETAILS or using NPS if an NPS record is held showing the customer’s UTR. If an NPS record is held refer to PAY103055 for more information.

How do I add a company name to a capacitor?

Where the capacitor is An individual working on behalf of a company - enter the company name in ‘Company Name’ field and the individuals name in the ‘Name‘ field. Note: Correspondence will be issued in the individuals name, the company name will not be shown

What is taxable capacity & tax effort?

Taxable capacity refers to the predicted tax-to-GDP ratio that can be estimated with regression analyses, taking into account a country’s specific macroeconomic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in GDP and the taxable capacity.

What happens if a capacitor is changed?

However, if a change is made, the capacitor must be advised to register and enrol again for the SA Online Service, using the personal details of the customer they are acting for, to be able to file the customer’s tax return online.