An overseas insurer may only nominate an individual to be its tax representative if that individual is resident in the UK and has a fixed place of residence here. A fixed place of residence is where a person normally lives or carries out a permanent business. A residential or commercial property held on a lease of at least 12 months would amount to a fixed place of residence but a ‘care of’, PO Box postal address, hotel or other temporary accommodation would not.
An insurer may nominate a
person other than an individual, such as a
company, to be its tax representative provided that person has a
business establishment in the UK. This means accommodation which
is, or is intended to be, occupied and used with a reasonable
degree of permanence for the purposes of the representative’s
business.
The tax representative’s appointment must cease if
these residence conditions are clearly breached, for instance if a
tax representative who is an individual becomes resident outside
the UK. There is guidance on replacement of a tax representative in
IPTM9130.
| Further reference and feedback | IPTM1013 |
