– see also VAT representatives

Appointment of

Child trust funds

Compulsory appointment, removal of requirement

Generally

Groups of companies

Intermediaries

Non-resident insurance companies

Appeals against Revenue and Customs' decisions

Appointment by Revenue and Customs

Generally

Nomination of

Release of requirement to nominate a representative

Revenue and Customs' decision on nomination

Termination of appointment by insurer

Termination of appointment by person nominated

Termination of appointment by Revenue and Customs

Termination of appointment on death, bankruptcy, dissolution or winding-up

Value added tax, registration liability