INTM268000 - Non-residents trading in the UK: 'Machinery' provisions for assessment and collection via UK representatives

Contents

INTM268010Introduction - What are the machinery provisions for assessment and collection?
INTM268020Who can be the non-resident's UK representative?
INTM268030Extent of UK representative's liability
INTM268040What assessments should be raised and how is that done?
INTM268050What other obligations does the UK representative have?