The Overseas Insurers (Tax Representatives) Regulations 1999

7.  The terms of the undertaking referred to in regulation 12(1)(c)(ii) are that the overseas insurer undertakes–

(a) within three months after a relevant event occurs in connection with a policy or contract, to deliver to the policy holder a certificate containing the information referred to in paragraph 10; and

(b) within three months after the end of each year of assessment, or where the policy holder is a company each financial year, in which such a certificate is delivered, and in the circumstances described in paragraph 9, to supply to the inspector a copy of that certificate;

where to the best of the overseas insurer’s information and belief the policy holder was resident in the United Kingdom immediately before the relevant event occurred.