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tax Advise on UK personal tax

I have not declared interest received from The Court Funds office (office of the public guardian). This refers to sum of money deposited on behalf of one of my cousins who received a legacy. I am his Deputy appointed by the Office of Public Guardian. Each year I am advised that interest has been allocated without tax being deducted and I receive a statement and tax vouchers. This arrangement commences in 2000 but I have not advised the HMRC and I want to regularize the position and to pay any tax due. My cousin is 67 and has been in various NHS establishments as he requires medical attention and is not able to conduct his own affairs. Would you please advise what I should do? Obviously he has never worked and is currently receiving a state pension, but has never had to fill in tax form UK tax advisor

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