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HMRC internal manual

Insurance Policyholder Taxation Manual

Purchased life annuities: overseas payers: nomination of a tax representative: approval procedure: approval or rejection by HMRC

Response from HMRC within 30 days

HMRC must respond within 30 days of receiving a nomination of a tax representative from a non-UK insurer. HMRC will

  • approve the nomination, or
  • ask the insurer or the person nominated as the tax representative to supply further information that may reasonably be required to satisfy HMRC that the person nominated is a fit and proper person to be a tax representative, or
  • reject the nomination, giving reasons.

If HMRC does not respond within 30 days then the person nominated will automatically become the tax representative of the overseas insurer.