Income Tax Act 2007 section 835U

Obligations and liabilities of UK representative

Section 835U establishes that a UK representative of a non-UK resident shares the same tax obligations and liabilities as the non-UK resident, and sets out how those shared responsibilities interact when either party fulfils them.

• The tax obligations and liabilities of a non-UK resident are treated as also being the obligations and liabilities of their UK representative.
• If either the UK representative or the non-UK resident fulfils an obligation, the corresponding obligation of the other party is automatically treated as discharged.
• A non-UK resident is bound by the acts or omissions of their UK representative in discharging these obligations, as if those acts or omissions were the non-UK resident's own.
• These rules are subject to exceptions set out in sections 835V and 835W, which deal with notices, information requirements, criminal offences, and penalties.