The Overseas Insurers (Tax Representatives) Regulations 1999

Nomination of tax representative by overseas insurer

4.—(1) A nomination to the Board of a tax representative by an overseas insurer must be in writing and must contain the following information–

(a) the full name or title under which the overseas insurer is registered in the country in which his principal place of business is situated and the address in that country of that principal place of business;

(b) the business address of any branch or agency which the overseas insurer has in the United Kingdom;

(c) the name of the person nominated and–

(i) if he is an individual, the address of that person’s fixed place of residence in the United Kingdom, or

(ii) if he is not an individual, the address of his business establishment in the United Kingdom;

(d) the consent of the person nominated that he is willing to secure that the relevant duties are discharged by or on behalf of the overseas insurer signed–

(i) if he is an individual, by that individual, or

(ii) if he is not an individual, by the proper officer of the company as defined for the purposes of section 108 of the Management Act by subsection (3) of that section in the case of a company and by any partner who is an individual in the case of a partnership;

(e) the Inland Revenue office to which, and the tax reference under which, the person nominated submits tax returns.

(2) A nomination which does not contain the information required by paragraph (1) is invalid.