http://www.legislation.gov.uk/uksi/1999/881/regulation/4/madeThe Overseas Insurers (Tax Representatives) Regulations 1999Income taxKing's Printer of Acts of Parliament2016-04-26INCOME TAXThese Regulations supplement section 552A of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) which provides for non-resident insurance companies to have tax representatives in the United Kingdom for the purpose of securing the discharge by or on behalf of the non-resident of the duties imposed on insurers in relation to relevant insurances by section 552 of the Taxes Act and regulations made under that section (“the relevant duties”). The Regulations come into force on 6th April 1999.Nomination of tax representative by overseas insurer4.(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.

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