Nomination of tax representative by overseas insurer
- Nominate a tax representative in writing with all required information Trader
UK Statutory Instrument
1999
United Kingdom
The Overseas Insurers (Tax Representatives) Regulations 1999
At a glance
What's here
6 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 3
- Trader 2
- Director or Officer 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Board’s decision on nomination
- Overseas insurers: keep HMRC updated on tax representative details Director or Officer
Termination by person nominated of his appointment
- Appoint a new tax representative within 3 months of resignation Trader
Termination of appointment on bankruptcy or death or on dissolution or winding-up of a company or partnership
- Appoint a new tax representative within 3 months if your current representative becomes bankrupt, dies or is wound up Any Person
Appointment by the Board of an overseas insurer’s tax representative
- Appoint a new tax representative within 3 months after HMRC ends the current appointment Any Person
Release of overseas insurer from requirement to nominate a tax representative
- Apply to HMRC for release from tax representative requirement Any Person
Browse 20 other sections — procedural / definitional / commencement
sch. para. 3
sch. para. 7
Citation and commencement
In this Schedule– “basic rate limit” has the meaning given...
Interpretation
For the purposes of this Schedule a year of assessment...
Designated day
The terms of the undertaking referred to in regulation 12(1)(c)(i)...
For the purposes of this undertaking a relevant event is...
In determining whether the aggregate sum payable, or other benefits...
Termination by the Board of appointment of person nominated
The information referred to in this paragraph is–
Termination by overseas insurer of appointment of person nominated
The terms of the undertaking referred to in regulation 12(1)(c)(ii)...
For the purpose of this undertaking a relevant event is...
For the purposes of this Part of this Schedule, in...
The circumstances described in this paragraph are where the aggregate...
The information referred to in this paragraph is–
Other arrangements
Appeals against decisions of the Board
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