UK Statutory Instrument SI 1999/881 United Kingdom

The Overseas Insurers (Tax Representatives) Regulations 1999

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Financial Services Firm8

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Financial Services Firm — also bound by 167 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. para. 3 The terms of the undertaking referred to in regulation 12(1)(c)(i)... Regulated
  • Report UK-resident policyholder events to HMRC within 3 months of tax year endFinancial Services Firm
sch. para. 7 The terms of the undertaking referred to in regulation 12(1)(c)(ii)... Regulated
  • Deliver certificates to UK policy holders and HMRC within 3 monthsFinancial Services Firm
s.004 Nomination of tax representative by overseas insurer Regulated
  • Nominate a tax representative in writing with all required informationFinancial Services Firm
s.005 Board’s decision on nomination Regulated
  • Overseas insurers: keep HMRC updated on tax representative detailsFinancial Services Firm
s.008 Termination by person nominated of his appointment Regulated
  • Appoint a new tax representative within 3 months of resignationFinancial Services Firm
s.009 Termination of appointment on bankruptcy or death or on dissolution or winding-up of a company or partnership Regulated
  • Appoint a new tax representative within 3 months if your current representative becomes bankrupt, dies or is wound upFinancial Services Firm
s.010 Appointment by the Board of an overseas insurer’s tax representative Regulated
  • Appoint a new tax representative within 3 months after HMRC ends the current appointmentFinancial Services Firm
s.012 Release of overseas insurer from requirement to nominate a tax representative Regulated
  • Apply to HMRC for release from tax representative requirementFinancial Services Firm
16 other provisions — procedural and definitional
s.001 Citation and commencement
s.001 In this Schedule– “basic rate limit” has the meaning given... (opens in a new tab)
s.002 Interpretation
s.002 For the purposes of this Schedule a year of assessment... (opens in a new tab)
s.003 Designated day
s.004 For the purposes of this undertaking a relevant event is... (opens in a new tab)
s.005 In determining whether the aggregate sum payable, or other benefits... (opens in a new tab)
s.006 Termination by the Board of appointment of person nominated
s.006 The information referred to in this paragraph is– (opens in a new tab)
s.007 Termination by overseas insurer of appointment of person nominated
s.008 For the purpose of this undertaking a relevant event is... (opens in a new tab)
s.008 For the purposes of this Part of this Schedule, in...
s.009 The circumstances described in this paragraph are where the aggregate... (opens in a new tab)
s.010 The information referred to in this paragraph is– (opens in a new tab)
s.011 Other arrangements
s.013 Appeals against decisions of the Board

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.