Corporation Tax Act 2010 section 971

Exceptions

Section 971 sets out the exceptions that limit when obligations, liabilities, and consequences arising from a non-UK resident company's tax affairs can be passed on to its UK representative.

• A UK representative only shares the non-UK resident company's obligations arising from a notice or document if the representative has also been given or served with that notice or a copy of it.
• A UK representative only shares the non-UK resident company's obligations arising from a request or demand if the representative has been notified of that request or demand.
• A non-UK resident company is not bound by mistakes in information provided by its UK representative unless the mistake resulted from the company's own act or omission, or the company consented to or connived in the mistake.
• A UK representative cannot be prosecuted for a criminal offence under these provisions unless the representative personally committed the offence, or consented to or connived in its commission.