Finance Act 2021

69 Tax representatives of non-resident taxpayers

(1) The Commissioners may by regulations make provision requiring that every non-resident taxpayer appoint a person resident in the United Kingdom to act as the taxpayer’s tax representative for the purposes of plastic packaging tax.

(2) Regulations under subsection (1) may, in particular, make provision—

(a) requiring notification to be given to the Commissioners where a person becomes a non-resident taxpayer;

(b) requiring notification to be given to the Commissioners where a person appoints a person as a tax representative;

(c) for the appointment of a person as a tax representative to take effect only where the person appointed is approved by the Commissioners;

(d) authorising the Commissioners to give a direction requiring the replacement of a tax representative;

(e) about the circumstances in which a person ceases to be a tax representative and about the withdrawal by the Commissioners of their approval of a tax representative;

(f) enabling a tax representative to act on behalf of the person for whom they are the tax representative through an agent of the representative;

(g) for the purposes of any provision made by virtue of paragraphs (a) to (f) regulating the procedure to be followed in any case and imposing requirements as to the information and other particulars to be provided to the Commissioners;

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

(3) The tax representative of a non-resident taxpayer—

(a) may act on the non-resident taxpayer’s behalf for the purposes of any provision relating to plastic packaging tax, and

(b) is under a duty, except to such extent as the Commissioners may by regulations otherwise provide, to secure the non-resident taxpayer’s compliance with, and discharge of, the obligations and liabilities to which the non-resident taxpayer is subject by virtue of any provision relating to plastic packaging tax (including obligations and liabilities arising or incurred before the representative was appointed).

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

(a) in respect of any failure to secure compliance with, or the discharge of, any obligation or liability to which subsection (3)(b) applies while they are or were the non-resident taxpayer’s tax representative, 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 obligations and liabilities to which subsection (3)(b) applies were imposed jointly and severally on the tax representative and the non-resident taxpayer.

(5) A tax representative is not liable by virtue of this section to be registered for the purposes of plastic packaging tax; but the Commissioners may by regulations—

(a) require the registration of the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives;

(b) make provision for the deletion of the names of persons who cease to be tax representatives.

(6) A tax representative is not, by virtue of this section, guilty of an offence except in so far as—

(a) they consented to, or connived in, the commission of the offence by the non-resident taxpayer;

(b) the commission of the offence by the non-resident taxpayer is attributable to any neglect on the part of the tax representative;

(c) the offence consists in a contravention by the tax representative of an obligation which, by virtue of this section, is imposed both on the tax representative and on the non-resident taxpayer.

(7) In this section “non-resident taxpayer” means a person who—

(a) is, or is liable to be, registered under this Part, and

(b) is not resident in the United Kingdom.

(8) For the purposes of subsection (7), a person is resident in the United Kingdom at any time if, at that time—

(a) that person has an established place of business in the United Kingdom;

(b) that person has a usual place of residence in the United Kingdom;

(c) that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.