Taxation of Chargeable Gains Act 1992 section 271H

Exceptions: criminal offences and penalties etc.

Section 271H provides protections for UK representatives of non-UK residents, limiting when they can face criminal proceedings or civil penalties for the tax obligations they have taken on in that representative capacity.

• A UK representative cannot be prosecuted for a criminal offence unless they personally committed it, or consented to or connived in its commission.
• An independent agent acting for a non-UK resident is protected from civil penalties and surcharges if two conditions are both satisfied.
• The first condition requires that the act or omission giving rise to the penalty was not carried out by the agent, nor was it something the agent consented to or connived in.
• The second condition requires the agent to demonstrate that the penalty or surcharge amount cannot be recovered from the funds they hold or control on behalf of the non-UK resident, after accounting for any other liabilities for which they are entitled to be indemnified.