Taxation of Chargeable Gains Act 1992 section 271F

Obligations and liabilities of UK representative

Section 271F 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 work in practice.

• 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 or liability, the corresponding obligation or liability of the other party is automatically treated as discharged.
• The non-UK resident is bound by the actions or omissions of their UK representative when the representative is carrying out obligations imposed under this section, as though they were the non-UK resident's own acts or omissions.
• These rules are subject to exceptions set out in sections 271G (relating to notices and information) and 271H (relating to criminal offences and penalties).