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HMRC internal manual

Insurance Policyholder Taxation Manual

Overseas insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC

Information that must be sent to HMRC relating to the nomination

Once an insurer has nominated a person to be its tax representative, it should senddetails of the nomination to HMRC for approval. The information that must be sent is

  • the full name or title under which the overseas 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 branch or agency which the overseas insurer has in the UK
  • the name of the person nominated, and the address of



  • that person’s fixed place of residence in the UK, where the nominated person is an individual, or
  • its business establishment in the UK, where the nominated person is not an individual


  • the consent of the person nominated that he or she is willing to secure that the relevant duties are discharged by or on behalf of the overseas insurer, signed by



  • the individual, where the person nominated is an individual
  • by the ’proper officer of the company’, where the person nominated is a company, or
  • by any partner, where the person nominated is a partnership


  • identity of the HMRC office to which the person nominated submits tax returns and the tax reference under which they are submitted.

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

Incomplete information

A nomination that does not include all the information listed above will not be treatedas valid. HMRC will write to an overseas insurer who submits an invalid nomination to tellit what amendments it needs to make to the nomination in order for it to be accepted.

Further reference and feedback IPTM1013