- Overview
- When you will need a UK tax representative
- Obligations of a UK tax representative
- Failure to appoint a UK tax representative
- Tax representative’s duty to notify changes
- Requirement to change a tax representative
- Ceasing to be a tax representative
Overview
If you are a non-UK resident and are required to be registered for Scottish Aggregates Tax, or you are required to make an exempt notification to Revenue Scotland [see the making an exempt notification guidance], then you will have additional requirements for the Scottish Aggregates Tax. You must register for the tax [link to registration guidance] and appoint a tax representative that is a resident in the UK.
If you become non-UK resident, you must notify Revenue Scotland within 30 days.
Details of the UK representative can be entered during registration or can be notified to Revenue Scotland if you become non-UK resident after you have registered.
The appointed tax representative is responsible for making sure you meet all your obligations and pay all liabilities in relation to the tax. You and your tax representative are jointly and individually liable for all obligations.
When you will need a UK tax representative
You are required to appoint a tax representative if you should be registered for Scottish Aggregates Tax or you are required to make an exempt notification to Revenue Scotland [see the making an exempt notification guidance] and you are not a UK resident. For example, you could have to register because you are commercially exploiting aggregate in Scotland but are resident outside of the UK, or when you are importing aggregate into Scotland from abroad.
Obligations of a UK tax representative
A UK Tax Representative is responsible for ensuring that the non-resident taxpayer complies with all Scottish Aggregates Tax requirements. They effectively act as the taxpayer in all but name.
This includes any requirements that arose before the UK Tax Representative was appointed. The UK Tax Representative acts on behalf of the non-resident taxpayer, with full authority.
Their responsibilities will include, but are not limited to:
- completing and filing Scottish Aggregates Tax returns when they are due
- payment of Scottish Aggregates Tax liabilities when they are due
- making applications if required (e.g. water discounts, alternative weighing methods)
- engaging with Revenue Scotland on any compliance matters that may arise
- facilitating site visits to business premises
A UK Tax representative is personally liable for any failure to secure compliance with the tax obligations of the non-residential taxpayer. This liability is joint and several between the non-residential taxpayer and the UK tax representative.
A non-resident taxpayer is also personally liable in respect of any tax that is due as a consequence of fraud or error by the UK tax representative.
Failure to appoint a UK tax representative
If you fail to appoint a tax representative, then penalties may be due [link to penalties guidance]. In such circumstances Revenue Scotland may seek to appoint a specified person as your representative.
Tax representative’s duty to notify changes
The tax representative must tell us within 30 days of any of these changes:
- a change to the name, constitution or ownership of the tax representative’s business
- a change to the site details
- a change to the registration details
- if they cease to be the tax representative
- if they’re no longer eligible to be the tax representative
If the tax representative does not comply, you may be liable to a penalty for each failure.
Requirement to change a tax representative
If Revenue Scotland has good cause they may contact, you in writing to:
- withdraw their approval of a tax representative
- require the replacement of one tax representative with another and for you to make an application to do so
Revenue Scotland will agree with you the date that a change to a representative can take place.
Should you wish to appoint a different tax representative then you must apply to Revenue Scotland with the date you wish this change to happen. The appointment will only change when approved by Revenue Scotland.
Ceasing to be a tax representative
A person will cease to be your tax representative if:
- you cease to be a registered person
- they are replaced by another representative
- they die or become incapacitated or bankrupt
- they cease to be eligible to be a tax representative
- they notify Revenue Scotland that they are withdrawing as your tax representative
- you notify Revenue Scotland that you do not now require a tax representative