Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Non-resident taxpayers S

26 Appointment of tax representatives S

(1) The Scottish Ministers may by regulations make provision for securing that every non-resident taxpayer, for the purposes of paying the tax, appoints a person resident in the United Kingdom to act as the taxpayer’s tax representative.

(2) In this Part a “non-resident taxpayer” means a person who—

(a) is or is required to be registered for the purposes of the tax, or would be so required but for an exemption by virtue of regulations under section 18(5), and

(b) is not resident in the United Kingdom.

(3) Regulations under subsection (1) may include provision—

(a) requiring notification to be given to Revenue Scotland where a person becomes a non-resident taxpayer,

(b) requiring the appointment of tax representatives by non-resident taxpayers,

(c) for the appointment of a person as a tax representative to take effect only where the person is approved by Revenue Scotland,

(d) requiring a request to be made to Revenue Scotland for such an appointment,

(e) authorising Revenue Scotland to give a direction requiring the replacement of a tax representative,

(f) authorising Revenue Scotland to give a direction requiring a person specified in the direction to be treated as the appointed tax representative of a non-resident taxpayer so specified,

(g) about the circumstances in which a person ceases to be a tax representative and about the withdrawal by Revenue Scotland of its approval of a tax representative,

(h) enabling a tax representative to act on behalf of the person for whom the representative is the tax representative through an agent of the representative,

(i) for the purposes of any provision made by virtue of paragraphs (a) to (h) regulating the procedure to be followed in any case and imposing requirements as to the information and other particulars to be provided to Revenue Scotland,

(j) as to the time at which things done under or for the purposes of the regulations are to take effect.

Commencement Information

I1 S. 26 not in force at Royal Assent, see s. 64(2)

I2 S. 26 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

27 Effect of appointment of tax representatives S

(1) The tax representative of a non-resident taxpayer is entitled to act on the non-resident taxpayer’s behalf for the purposes of any provision made by or under this Part.

(2) The tax representative of a non-resident taxpayer must, except to such extent as the Scottish Ministers by regulations provide otherwise, secure the non-resident taxpayer’s compliance with any requirements in relation to the tax imposed under—

(a) this Act or any regulations made under this Act, or

(b) the Revenue Scotland and Tax Powers Act 2014 or any orders or regulations made under that Act,

(including any requirements arising before that person became the non-resident taxpayer’s tax representative).

(3) A person who is or has been the tax representative of a non-resident taxpayer is personally liable—

(a) in respect of any failure while the person is or was the non-resident taxpayer’s tax representative to secure compliance with any requirements arising by or under this Part, and

(b) in respect of anything done in the course of, or for purposes connected with, acting on the non-resident taxpayer’s behalf, as if the requirements arising by or under this Part were imposed jointly and severally on the tax representative and the non-resident taxpayer.

(4) A tax representative is not liable by virtue of this section to be registered for the tax.

(5) A non-resident taxpayer is personally liable in respect of any tax due as a consequence of fraud or error by the taxpayer’s tax representative.

Commencement Information

I3 S. 27 not in force at Royal Assent, see s. 64(2)

I4 S. 27 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

28 Definition of “business premises” to exclude premises of tax representatives S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 141 (power to inspect business premises)—

(a) after subsection (3) insert—

“(3A) In this Chapter “business premises”—

(a) in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person, but

(b) in relation to a person liable to pax tax under the AT(S) Act 2024, does not include the premises of any tax representative within the meaning of that Act.

(3B) Subsection (3A)(b) does not prevent tax representatives, or any category of tax representatives, from being specified under section 142 as involved third parties for the purposes of that section.”,

(b) in subsection (4), the definition of “business premises” is repealed.

Commencement Information

I5 S. 28 not in force at Royal Assent, see s. 64(2)

I6 S. 28 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2