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CLAUSE 33:  APPOINTMENT OF TAX REPRESENTATIVES

SUMMARY

1.         This clause enables the Commissioners of Customs and Excise to make regulations with respect to the appointment of tax representatives for taxpayers who are resident overseas and sets out, in broad terms, the rules and conditions which the regulations may prescribe.

DETAILS OF THE CLAUSE 

2.         Subsection (1) provides that the Commissioners may make provision in regulations to secure that taxpayers who are resident overseas  appoint a person resident in the United Kingdom to act as their tax representative for the purposes of aggregates levy.

3.         Subsection (2) sets out certain things which may be covered by such regulations  such as the requirement for notification when a person becomes a non-resident taxpayer; a provision to require the appointment of tax representatives; a requirement for the Commissioners to approve such an appointment; a provision authorising the Commissioners to give directions in certain circumstances; provisions relating to circumstances where a person ceases to be a tax representative or where the Commissioners withdraw their approval; provisions relating to the use of agents; other regulatory provisions including information and record keeping requirements and timing provisions.

4.         Subsection (3) provides for a  penalty of £10,000 if a taxpayer  who is required by the regulations to request the Commissioners’ approval in relation to the appointment of a tax representative fails to do so.

5.         Subsection (4) provides for the penalty provided for in subsection (3) above not to apply if the person concerned satisfies the Commissioners or an appeal tribunal that he has a reasonable excuse for such failure.