Fiscal or admin representative

You may be required to appoint a fiscal representative who'll have joint and several liability for your tax or provide security and appoint an administrative representative if you're a remote gambling operator based in a country outside the EU and:

• the UK doesn't have an appropriate debt collection and assistance agreement with the country
• you're not part of a group registration (noting that a group registration is only allowed if 1 of the group members is UK-based)

Any fiscal and administrative representatives will need to be in the UK and to be agreed by HM Revenue and Customs (HMRC). More guidance about appointing representatives and providing security can be found on the GOV.UK website.