WHAT IS A DUTY REPRESENTATIVE?
What is a duty representative and do you need one?
What is a duty representative?
A duty representative is someone authorised by HMRC to act as an agent for non-UK businesses involved in the buying, selling and storage of duty suspended goods in UK excise warehouses. Duty representatives and what they can do are described in Statutory Notice 1999 No. 1278: The Warehousekeepers and Owners of Warehoused Goods Regulations 1999.
For the purpose of owning whisky casks, you only need a duty representative if you are a non-UK based business.
If you are a private individual in the UK then you are not classed as a revenue trader and therefore you do not need a duty representative. Furthermore Statutory Notice No.1278 states that a duty representative cannot represent you as an agent.
If you are a private individual based outside of the UK then you are still not classed as a revenue trader and therefore it is our understanding that you do not need a duty representative.
If you own a cask or casks through a UK based business you are classed as a revenue trader as per Excise Notice 196 and must apply to be a registered owner in order to store your casks in a registered excise warehouse (a registered owner is a revenue trader approved to deposit goods they own in an excise warehouse). In this instance a duty representative cannot act for you as per Statutory instrument No.1278.
Duty Representatives: what they can and cannot do
As described in statutory instrument 1999 No. 1278 part III, a duty representative is a ‘revenue trader’ i.e. a registered UK based business or individual, who has obtained the relevant approvals to act as the agent for other revenue traders. (The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 > UK Statutory Instruments 1999 No. 1278 Part III. 6.—(1) to (3))
Statutory instrument 1999 No. 1278 part VII states that you cannot have a duty representative act as an agent for you if you have any business or fixed establishment in the UK, or your usual place of residence is in the UK. (The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 > UK Statutory Instruments 1999 No. 1278 Part VII. 19.—(6))
Part VII also states that a warehousekeeper can keep goods in their warehouse that belong to either: a registered owner, someone with a duty representative, or anyone who is not a registered trader. (The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 > UK Statutory Instruments 1999 No. 1278 Part VII. 17.—(2) to (3))
For a complete understanding of what a duty representative is, as well as details about warehousekeepers and registered owners you should consider reading the full details in Instrument No. 1278. You can also get in touch and we will be happy to chat to you about what your particular requirements may be regarding storage of a cask.
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Advice You Can Trust
Since 2016 our aim has been simple – to provide a trustworthy source of information to help people make sound decisions when they are selling their items. To date we have sold millions of pounds worth of antiques and whisky (both casks and bottles) for our clients.
We’re now applying this same logic to help people invest in casks of whisky. Rather than providing sales pitches disguised as educational material, it’s our mission to become the ultimate source of open and honest cask investment guidance.
The information you will find in OUR GUIDE, CASK VIDEOS, BLOG and CALCULATOR is all designed to help you make a balanced decision. We would rather you knew all the facts and didn’t buy a cask than buy one based on ‘fake news’.
Learn More
What is a duty representative and who is yours?
What is a duty representative?
A duty representative is someone authorised by HMRC to act as an agent for non-UK businesses involved in the buying, selling and storage of duty suspended goods in UK excise warehouses. Duty representatives and what they can do are described in Statutory Notice 1999 No. 1278: The Warehousekeepers and Owners of Warehoused Goods Regulations 1999.
For the purpose of owning whisky casks, you only need a duty representative if you are a non-UK based business.
If you are a private individual in the UK then you are not classed as a revenue trader and therefore you do not need a duty representative. Furthermore Statutory Notice No.1278 states that a duty representative cannot represent you as an agent.
If you are a private individual based outside of the UK then you are still not classed as a revenue trader and therefore it is our understanding that you do not need a duty representative.
If you own a cask or casks through a UK based business you are classed as a revenue trader as per Excise Notice 196 and must apply to be a registered owner in order to store your casks in a registered excise warehouse (a registered owner is a revenue trader approved to deposit goods they own in an excise warehouse). In this instance a duty representative cannot act for you as per Statutory instrument No.1278.
Duty Representatives: what they can and cannot do
As described in statutory instrument 1999 No. 1278 part III, a duty representative is a ‘revenue trader’ i.e. a registered UK based business or individual, who has obtained the relevant approvals to act as the agent for other revenue traders. (The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 > UK Statutory Instruments 1999 No. 1278 Part III. 6.—(1) to (3))
Statutory instrument 1999 No. 1278 part VII states that you cannot have a duty representative act as an agent for you if you have any business or fixed establishment in the UK, or your usual place of residence is in the UK. (The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 > UK Statutory Instruments 1999 No. 1278 Part VII. 19.—(6))
Part VII also states that a warehousekeeper can keep goods in their warehouse that belong to either: a registered owner, someone with a duty representative, or anyone who is not a registered trader. (The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 > UK Statutory Instruments 1999 No. 1278 Part VII. 17.—(2) to (3))
For a complete understanding of what a duty representative is, as well as details about warehousekeepers and registered owners you should consider reading the full details in Instrument No. 1278. You can also get in touch and we will be happy to chat to you about what your particular requirements may be regarding storage of a cask.
Send me my free cask buying guide
Watch More
Advice You Can Trust
Since 2016 our aim has been simple – to provide a trustworthy source of information to help people make sound decisions when they are selling their items. To date we have sold millions of pounds worth of antiques and whisky (both casks and bottles) for our clients.
We’re now applying this same logic to help people invest in casks of whisky. Rather than providing sales pitches disguised as educational material, it’s our mission to become the ultimate source of open and honest cask investment guidance.
The information you will find in OUR GUIDE, CASK VIDEOS, BLOG and CALCULATOR is all designed to help you make a balanced decision. We would rather you knew all the facts and didn’t buy a cask than buy one based on ‘fake news’.
Learn More