The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001

Non resident taxpayers: requirement and provision for tax representatives

14.—(1) This regulation applies to a person (a “non-resident taxpayer”) who—

(a) is or is required to be registered for the purposes of the levy, and

(b) is not resident in the United Kingdom.

(2) A person who meets this description must notify the Commissioners in writing of this fact.

(3) Such notification must be delivered to the Commissioners within 30 days starting from the day after the first day on which the person meets the description.

(4) The Commissioners may—

(a) require or permit such a taxpayer to appoint some person resident in the United Kingdom to act as his tax representative for the purposes of the levy with effect from a date they specify, and

(b) oblige the taxpayer to request them, no later than such earlier date as they may specify, to approve the appointment of that person as the tax representative.

(5) Any appointment of a person as a tax representative shall take effect only if and from the date approved by the Commissioners.

(6) A request for approval under paragraph (4)(b) must be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed tax representative, as the Commissioners may require.