CISR17060 | The Scheme: secondary legislation: regulation 5

This regulation deals with the appointment of representatives.

A contractor company within a group can appoint another company within the same group todeal with its administrative obligations under the rules of the scheme: SI2005/2045 reg5(1).

An appointment under (1) cannot take effect until the appointing company has advised HMRCof the arrangement: SI2005/2045 reg 5(2).

The company appointed to carry out the administrative services must submit returns andpayments in the name of the appointing company: SI2005/2045 reg 5(3).

The appointing company retains its responsibility to comply with the scheme, even thoughit has appointed another company within the group to carry out administrative services onits behalf: SI2005/2045 reg 5(4).

For the purposes of this regulation, ICTA88/S413 (3) should be used to determine whethertwo companies are within the same group: SI2005/2045 reg 5(5).

ENABLING PROVISION – FA04/S70 (4)