Regulation 17 Non-resident taxpayers: requirement and provision for tax representatives
(1)
A non-resident taxpayer must notify Revenue Scotland in writing of becoming a non-resident taxpayer within 30 days of so becoming.
(2)
Revenue Scotland may—
(a)
require or permit such a taxpayer to appoint a person resident in the United Kingdom to act as the taxpayer’s tax representative with effect from a date Revenue Scotland specify, and
(b)
oblige the taxpayer, before the date specified in sub-paragraph (a), to request in writing that Revenue Scotland approve the appointment of that person as the tax representative.
(3)
Any appointment of a person as a tax representative is to take effect only if, and from the date, approved by Revenue Scotland.