Income Tax Act 2007 section 835V

Exceptions: notices and information

Section 835V sets out the circumstances in which obligations and liabilities of a non-UK resident do not pass to their UK representative, and limits the information obligations imposed on independent agent representatives.

• A UK representative does not inherit an obligation or liability triggered by a notice, document, request or demand served on the non-UK resident unless the representative has also been given or notified of it
• Where the UK representative is an independent agent, information obligations only require the representative to do what is practicable, acting to the best of their knowledge and belief after taking all reasonable steps to obtain the necessary information
• If the independent agent representative can only partially fulfil an information obligation, the non-UK resident's own obligation to provide the full information is not discharged
• The non-UK resident is not bound by mistakes in information provided by the representative unless the mistake resulted from the non-UK resident's own act or omission, or the non-UK resident consented to or connived in the mistake