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HMRC internal manual

Insurance Policyholder Taxation Manual

Purchased life annuities: overseas payers: release from requirement to appoint a tax representative: other circumstances

A non-UK insurer may make other arrangements with HMRC for the purpose of ensuring that their obligations under UK law are met. An insurer wishing to make such arrangements with HMRC should write to the address given in IPTM4430.

Any such correspondence must

  • set out the other arrangements that the insurer wishes to make with HMRC, and
  • give reasons why the requirement to nominate a tax representative or to be released from the requirement to nominate a tax representative should not apply.


HMRC must respond within 30 days of this application and will

  • agree to the proposed arrangements, with such modifications as may be specified, or
  • ask the insurer to supply further information that may reasonably be required to satisfy HMRC that they should agree to the arrangements, or
  • refuse to agree to the arrangements.


Where further information is required by HMRC

Where further information is requested by HMRC from the insurer this must be supplied within 30 days. If it is not supplied within that period then HMRC can refuse to agree the proposed arrangements. If the information is supplied but it is still not sufficient for HMRC to agree with the proposed arrangements, then it may ask for further information, which must be supplied within 30 days of the request.

Withdrawal by HMRC from arrangements made

HMRC has the power to withdraw from such an agreement. It would consider doing so if there was reason to believe that a non-UK insurer had failed to comply with the terms of its arrangement or if it was unable to be satisfied that the insurer was fully complying with the arrangement.

Where HMRC withdraws its agreement, within 30 days of the date of the notice of the decision the insurer can ask HMRC to review the decision and appeal. An appeal would be heard by the First-tier Tribunal.

Where HMRC has notified an insurer that it is withdrawing from such an arrangement, the insurer must nominate a person as a tax representative within the period of 3 months from the date of the notice. Where the insurer has not asked HMRC to review the decision or is not successful in an appeal, then the period of 3 months within which a person must be nominated as a tax representative does not begin until such time as there is no possibility of a further appeal.

It is not expected that this situation will arise frequently and insurers should not anticipate that any such arrangements will be entered into as a matter of routine.

Further reference and feedback IPTM1013