An order was issued by the Secretary of State for Tax Affairs (Order 514/2020) regarding the need to appoint a tax representative, by individual taxpayers and entities who are tax resident in the United Kingdom, namely for the purposes of Personal Income or Corporate Tax, as from 1^st January 2021.

However, taking into account the principle of reciprocity and possible delays due to the effects of the Covid-19 pandemic, the aforementioned order determines that the appointment of a tax representative can be carried out within six months, from 1^st January 2021, without any penalty.

For new registrations, as well as changes of address to the United Kingdom, the appointment of a tax representative is mandatory.