# The Income Tax (Paying and Collecting Agents) Regulations 1996, Regulation 6: Declaration by appropriate person— additional provisions


(1) A declaration by an appropriate person under regulation 4 shall be in the form prescribed, or in a form authorised, by the Board, and shall contain the information specified in paragraph (2) and the undertaking specified in paragraph (3).
(2) The information specified is—
(a) the full name of the appropriate person;
(b) the principal address of the appropriate person, that is to say—
(i) where the appropriate person is an individual, or a trustee other than a corporate or a professional trustee, his principal residential address,
(ii) where the appropriate person is a body corporate (including a corporate trustee), the address of its registered office or principal place of business,
(iii) where the appropriate person is a professional trustee, the address of his employment or principal place of business;
(c) the full name of the paying agent or collecting agent to whom the declaration is made;
(d) (where applicable) a statement that the appropriate person has no reason to believe, by reference to information in his possession, that paragraph (a) or (c) of section 118G(4) does not apply to the relevant payments or relevant receipts payable to him or at his direction by the paying or collecting agent;
(e) where the declaration relates to a relevant payment in respect of foreign holdings that are in bearer form, the name of the stock and the amount of the relevant payment;
(f) a statement that the information contained in the declaration is correct to the best of the appropriate person’s knowledge and belief.
(3) The undertaking specified is an undertaking that the appropriate person will notify the paying agent or collecting agent to whom the declaration is made of any relevant payments or relevant receipts to which the declaration does not apply, or has ceased to apply.
(4) A declaration by an appropriate person shall be signed—
(a) where the appropriate person is an individual, by that individual,
(b) where the appropriate person is a trustee (other than a corporate trustee), by that trustee, stating the capacity in which he signs,
(c) where the appropriate person is a body corporate (including a corporate trustee), by the secretary of that company or other officer of that company duly authorised for that purpose, stating the capacity in which he signs.

---
Source: https://www.legislation.gov.uk/uksi/1996/1780/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.