NON-RESIDENT TAXPAYERS: APPOINTMENT OF TAX REPRESENTATIVES

Related HMRC Manuals

114(1)  The Commissioners may by regulations make provision for securing that every non-resident taxpayer has a person resident in the United Kingdom to act as his tax representative for the purposes of the levy.

114(2)  Regulations under this paragraph may, in particular, contain any or all of the following–

(a)provision requiring notification to be given to the Commissioners where a person becomes a non-resident taxpayer;

(b)provision requiring the appointment of tax representatives by non-resident taxpayers;

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