# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 19: Requirement to change tax representative


(1) Revenue Scotland may, with effect from a date or dates they specify, for good cause and by way of written notice served on the non-resident taxpayer—
(a) withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer,
(b) require that non-resident taxpayer to replace any tax representative with a different tax representative, and
(c) oblige that non-resident taxpayer to make an application in writing for Revenue Scotland’s approval for a person’s appointment as a replacement tax representative.
(2) Any appointment of a person as a replacement 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/19 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.