HMOWTR1080 - Background: Can an owner who is not based in the UK store excise goods in a UK warehouse?

If a person does not reside, or have a fixed business establishment in the UK, they cannot hold duty suspended goods in warehouse for more than 72 hours (excluding Saturdays, Sundays and other specified days) unless they appoint a ‘duty representative’ to act on their behalf. If they appoint a duty representative, they have the same privileges and restrictions as a UK-based registered owner (with the exception of being able to provide a movement guarantee).