# The Scottish Aggregates Tax (Administration) Regulations 2025, 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.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/17 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.