Regulation 22 Tax representative: Duty to notify

(1)

A tax representative (or a person treated as such) must notify and provide full particulars to Revenue Scotland in writing about any of the following matters—

(a)

any change in the name, constitution or ownership of the tax representative’s business, any change in the site details or any event that may require the register to be varied,

(b)

the tax representative lawfully ceasing to be the appointed tax representative of the relevant non-resident taxpayer, and

(c)

the tax representative ceasing to be eligible to act as a tax representative.

(2)

Such notification must be delivered to Revenue Scotland no later than 30 days starting from the first day after the matter arises.