V19.118 Handling agents

V19.118 Handling agents

HMRC can serve a notice on the handling agent1 of an operator2 where:

  1.  

    •     any amount of duty becomes payable at any time by the operator and, within the period of 90 days beginning with that time, that amount, or any other amount which becomes payable by him within the period, is not paid and HMRC considers it necessary to do so for the protection of the revenue3, or

  2.  

    •     any operator of an aircraft who is required to have a fiscal representative4 fails to appoint such a representative before the prescribed time5

Such a notice becomes effective

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