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HMRC internal manual

Insurance Policyholder Taxation Manual

Purchased life annuities: overseas payers: nomination of a tax representative: approval procedure: information to be sent to HMRC

Once an insurer has nominated a person to be their tax representative, details of the nomination should be sent to BAI Financial Services Team, 4th Floor Meldrum House, 15 Drumsheugh Gardens, Edinburgh, EH3 7UQ  for approval. The following information must be sent

  • the full name or title under which the non-UK insurer is registered in the country in which its principal place of business is situated and its address in that country
  • the business address of any permanent establishment which the non-UK insurer has in the UK
  • the name of the person nominated and

    • where the person nominated is an individual, the address of that person’s fixed place of residence in the UK
    • where the person nominated is not an individual, the address of that person’s business establishment in the UK
  • the consent of the person nominated that they are willing to and able to secure that the relevant duties are discharged by or on behalf of the non-UK insurer. This should be signed

    • where the person nominated is an individual, by the individual,
    • where the person nominated is a company, by the ‘proper officer of the company’,
    • where the person nominated is a partnership, by any partner who is an individual
  • the HMRC office to which the nominated person submits tax returns along with their tax reference.

The ‘proper officer of the company’ is the secretary or person acting as the secretary, or some other person authorised to act on the company’s behalf.

Incomplete information

A nomination that does not include all of the information listed above will not be treated as valid. HMRC will write to a non-UK insurer who submits an invalid nomination to tell it what amendments it needs to make to the nomination.

Where the insurer knows of any changes to the information provided in the nomination, they must, as soon as practicable, notify HMRC of the changes.

Further reference and feedback IPTM1013