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IPTM9060 - OVERSEAS INSURERS: RESTRICTIONS ON WHO MAY BE NOMINATED TO BE A TAX REPRESENTATIVE INDIVIDUALS 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 in the UK. 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. PERSONS OTHER THAN INDIVIDUALS 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. Previous page Next page Print this page