Regulation 14 Non resident taxpayers: requirement and provision for tax representatives

(1)

This regulation applies to a person (a “non-resident taxpayer”) who—

(a)

is or is required to be registered for the purposes of the levy, and

(b)

is not resident in the United Kingdom.

(2)

A person who falls within this description shall notify the Commissioners in writing of this fact.

(3)

Such notification shall be delivered to the Commissioners within 30 days starting from the day after the first day on which the person falls within the description.

(4)

The Commissioners may—

(a)

require or permit such a taxpayer to appoint some person resident in the United Kingdom to act as his tax representative for the purposes of the levy with effect from a date they specify, and

(b)

oblige the taxpayer to request them, no later than such earlier date than the date in (a) above as they may specify, to approve the appointment of that person as the tax representative.

(5)

Any appointment of a person as a tax representative shall take effect only if, and from the date, approved by the Commissioners.

(6)

A request for approval under paragraph (4)(b) above shall be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed tax representative, as the Commissioners may require.