Again, subject to the conditions at
HMDS2660, HMRC will register someone in
the UK who is a representative for an overseas principal and who
wishes to acquire Type A stamps, or produce or affix Type B stamps,
on their behalf. However, there is not a legal requirement for an
overseas business to appoint a fiscal representative in the UK for
duty stamps purposes. It is, therefore, for the overseas trader to
decide whether or not he wishes to appoint a duty stamps
representative, or whether he prefers to register with HMRC
himself.
The duty stamps representative is treated in exactly the same way as every other registered trader, and is subject to the same obligations set out within the Regulations, such as keeping the necessary records, and is liable to the same penalties for failure to comply with those Regulations.
A duty stamps representative cannot act for a principal who is disqualified from being a registered person.
