HM Revenue & Customs

Which proprietor/owner category should I complete on the W5/W6 when the owner is not based in the UK?

If the goods are relevant goods, kept in the warehouse for longer than the initial period (see Notice 196 and Notice 197 for an explanation of relevant goods and initial period) then the owner must appoint a UK based duty representative to act on his behalf. If this is the case, please select the 'WOWGR Registered Proprietor' radio button and the duty representative detail added.

If the non UK registered proprietor does not have a duty representative acting on his behalf then please select the 'Individual Proprietor with No Registration' radio button.