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

Non resident taxpayers: requirement and provision for tax representatives

18.—(1) A person shall cease to be the tax representative for a non-resident taxpayer from when—

(a) the non-resident taxpayer ceases to be registered;

(b) the non-resident taxpayer replaces that person with a different tax representative under regulation 15 or 16;

(c) the Commissioners so direct under regulation 17;

(d) the person dies or becomes incapacitated or subject to an insolvency procedure;

(e) the person ceases to be eligible to be a tax representative;

(f) the person delivers to the Commissioners notification in writing that he withdraws as tax representative for the non-resident taxpayer; or

(g) the non-resident taxpayer delivers to the Commissioners notification in writing that he withdraws an appointment that they permitted but did not require.

(2) A person who is specified in a direction under regulation 17 shall not—

(a) cease to be (or be treated as) the tax representative except in accordance with that regulation; or

(b) be permitted to withdraw under paragraph (1)(f) of this regulation.

(3) The name of a tax representative (or a person treated as such) shall be registered against the name of the non-resident taxpayer of whom that person is (or is treated as) the representative (paragraph 53(2) of the Act).

(4) That name shall be deleted from the register if the person ceases to be the tax representative for that non-resident taxable person and the Commissioners consider it appropriate to do so.