Taxation (International and Other Provisions) Act 2010 section 370

UK representatives of non-UK residents

Section 370 introduces Schedule 6, which establishes rules about UK representatives acting on behalf of non-UK residents for both income tax and capital gains tax purposes.

• This section serves as an introductory provision, giving legal effect to Schedule 6 of the Act
• Schedule 6 inserts new Chapters 2B and 2C into Part 14 of the Income Tax Act 2007, dealing with income tax obligations of UK representatives of non-UK residents
• Schedule 6 also inserts a new Part 7A into the Taxation of Chargeable Gains Act 1992, covering capital gains tax obligations of UK representatives of non-UK residents
• The practical effect is to set out the framework under which a person acting as a UK representative for a non-UK resident may be subject to UK tax obligations on behalf of that non-resident