IPTM4460 - Purchased life annuities: overseas payers: duties of a tax representative

A tax representative for a non-UK insurer needs to comply with the procedures set out in The Income Tax (Purchased Life Annuities) Regulations 2008 SI2008/562 as amended by SI2008/1481.

A tax representative is responsible for ensuring that the partial exemption scheme as set out in IPTM4350 onwards is correctly applied.