Under TIOPA10/ Sch6 Paragraphs 18-20 and 28-30 (old FA95/Sch23/Paras 1-3) for income tax and CTA10/S970 – S971 (old FA03/S150(3)-(4)) for corporation tax the non-resident and the UK representative both have a personal responsibility for all matters relating to the assessment of tax and to the collection and recovery of tax. For example, their responsibilities include all the mechanisms of Self Assessment, including notification of chargeability, the obligation to make a tax return and self assessment, liability to make interim and final payments of tax, and liability to surcharges, interest and penalties in connection with those obligations and liabilities.

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