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.