Taxes Management Act 1970 section 83

Responsibilities and indemnification of persons in whose name a non-resident person is chargeable

Section 83 dealt with the responsibilities and rights of UK-based agents or representatives who were assessed to tax on behalf of non-resident persons, including their right to be indemnified out of the non-resident's assets.

• Where a non-resident person was chargeable to UK tax, the tax could be assessed in the name of their UK agent, manager, factor or representative.
• The person in whose name the non-resident was assessed was responsible for doing everything required under the Taxes Acts to ensure the tax was properly assessed and paid.
• The agent or representative had a right to be indemnified — that is, to recover from the non-resident person, or to retain money out of the non-resident's assets in their possession, sufficient to meet the tax liability and any associated costs.
• This section was repealed by the Finance Act 1995 and is no longer in force.

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