Regulation 15 Non resident taxpayers: requirement and provision for tax representatives

A non-resident may appoint a different tax representative as a replacement for a tax representative whose appointment has taken effect.

Such appointment shall take effect only if, and from the date, approved by the Commissioners.

A request to the Commissioners for the purposes of paragraph (2) above shall be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed replacement tax representative, as the Commissioners may require.