SolvedIPTM4460 | Purchased life annuities: non-UK insurers: duties of a tax representative
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
A tax representative for a non-UK insurer needs to comply with the procedures set out in The Income Tax (Purchased Life Annuities) Regulations 2008 (SI 2008/562).
A tax representative is responsible for ensuring that the partial exemption scheme as set out in IPTM4350 onwards is correctly applied.