Section 32A | Tax representatives. ^F1

(1)Where any person—^F1

(a)is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable supplies or who acquires goods in the United Kingdom from one or more other member States;^F1

(b)does not have any business establishment or other fixed establishment in the United Kingdom; and^F1

(c)in the case of an individual, does not have his usual place of residence in the United Kingdom,^F1

the Commissioners may direct that person to appoint another person (in this Act referred to as a “tax representative") to act on his behalf in relation to value added tax.

(2)With the agreement of the Commissioners, any person who has not been required to appoint a tax representative under subsection (1) above may do so if he is a person in relation to whom the conditions specified in paragraphs (a) to (c) of that subsection are satisfied.^F1

(3)Where any person is appointed by virtue of this section to be the tax representative of another (in this section referred to as his “principal”), then, subject to subsections (4) to (6) below, the tax representative—^F1

(a)shall be entitled to act on his principal’s behalf for any of the purposes of this Act, of any other enactment (whenever passed) relating to value added tax or of any subordinate legislation made under this Act or any such enactment;^F1

(b)shall, subject to such provisions as may be made by the Commissioners by regulations, secure (where appropriate by acting on his principal’s behalf) his principal’s compliance with and discharge of the obligations and liabilities to which his principal is subject by virtue of this Act, any such other enactment or any such subordinate legislation; and^F1

(c)shall be personally liable in respect of—^F1

(i)any failure to secure his principal’s compliance with or discharge of any such obligation or liability; and^F1

(ii)anything done for purposes connected with acting on his principal’s behalf,^F1

as if the obligations and liabilities imposed on his principal were imposed jointly and severally on the tax representative and his principal.

(4)A tax representative shall not be liable by virtue of subsection (3) above himself to be registered under this Act, but regulations made by the Commissioners may—^F1

(a)require the registration of the names of tax representatives against the names of their principals in any register kept for the purposes of this Act; and^F1

(b)make it the duty of a tax representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that his appointment has taken effect or has ceased to have effect.^F1

(5)A tax representative shall not by virtue of subsection (3) above be guilty of any offence except in so far as—^F1

(a)the tax representative has consented to, or connived in, the commission of the offence by his principal;^F1

(b)the commission of the offence by his principal is attributable to any neglect on the part of the tax representative; or^F1

(c)the offence consists in a contravention by the tax representative of an obligation which, by virtue of that subsection, is imposed both on the tax representative and on his principal.^F1

(6)The Commissioners may by regulations make provision as to the manner and circumstances in which a person is to be appointed, or is to be treated as having ceased to be, another’s tax representative; and regulations under this subsection may include such provision as the Commissioners think fit for the purposes of subsection (4) above with respect to the making or deletion of entries in any register.^F1

(7)Where a person fails to appoint a tax representative in accordance with any direction under subsection (1) above, the Commissioners may require him to provide such security, or further security, as they may think appropriate for the payment of any tax which is or may become due from him.^F1

(8)For the purposes of this Act a person shall not be treated as having been directed to appoint a tax representative, or as having been required to provide security under subsection (7) above, unless the Commissioners have either—^F1

(a)served notice of the direction or requirement on him; or^F1

(b)taken all such other steps as appear to them to be reasonable for bringing the direction or requirement to his attention.^F1