This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Insurance Policyholder Taxation Manual

Overseas insurers: 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 an overseas 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.

Where further information is required by HMRC

Where further information is requested by HMRC from the insurer or the nominated tax representative, this must be supplied within 30 days. If it is not supplied within that period then HMRC can reject the nomination. If the information is supplied but it is still not sufficient for HMRC to approve the nomination then it may ask for further information, which must be supplied within 30 days of the request.

Rejections of nominations and right to review and to appeal

An overseas insurer may appeal in writing within 30 days against a decision by HMRC to reject the nomination of a tax representative. They can also ask HMRC to review the decision. The First-tier Tribunal would hear any appeal. If the review or appeal is successful then the person nominated by the insurer would become the tax representative and have responsibility for supplying information about chargeable events to policyholders and HMRC, including for the period since the insurer was first required to appoint a tax representative. It has three months from the completion of the review or the appeal decision to deal with any backlog of information.

If an insurer does not ask for a review of the decision, and is not successful in an appeal against a rejection of a nomination, then it must nominate another person to be its tax representative within three months of the date on which HMRC wrote to the insurer rejecting the nomination. If it does not, HMRC has the right to appoint a tax representative - see IPTM9090.

Further reference and feedback IPTM1013