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Where a non-UK insurer has failed to appoint a tax representative, either through failing to nominate a representative at all or because its nomination of a tax representative was rejected, HMRC has the power to appoint a tax representative of the insurer.

Persons who may be appointed by HMRC to be the tax representative

HMRC may only appoint a person to be the tax representative of an overseas insurer where that person has a significant business or economic connection with the insurer. This would include, but is not limited to, companies connected with the non-UK insurer and the UK branch or agency of any such company.

However, HMRC could not, for example, appoint as a tax representative an independent financial adviser in the UK unless that person is responsible for marketing most of the business that the non-UK insurer has with UK residents. Nor could it appoint a firm of accountants or solicitors whose only connection with the non-UK insurer is that it acts as auditor or professional adviser to the insurer.

Right to ask HMRC to review the decision and to appeal

If HMRC decides to appoint a tax representative for a non-UK insurer then both the insurer and the person appointed have the right within 30 days of being notified of the decision, to appeal against that decision. »Ê¹ÚÌåÓýappy can also ask HMRC to review the decision. »Ê¹ÚÌåÓýapp First-tier Tribunal will hear any appeal.

If the non-UK insurer and the person nominated do not ask for a review of the decision or an appeal is not successful, then the date of appointment of that person is the first date on which there is no possibility of a further appeal against that decision.