CCLG3125 - Registration: Registered person
The registered person can be a:
- Sole proprietor;
- Partnership - each partner is liable for all the obligations and liabilities of the partnership in relation to climate change levy, including telling us about any liability to be registered;
- Limited company. In certain circumstances:
- associated companies can apply for group treatment - this enables a group of companies to account for CCL under a single registration; or
- a company can apply for divisional registration - this will enable its divisions to account for tax under separate registrations. See below.
- Public Corporation;
- Local authority;
- Non-profit making body;
- Unincorporated body;
- A trust; and beneficiary of a trust for example educational trusts; or
- Overseas trader - due to the changes in the energy market, it is possible that energy could be supplied from outside the UK. See the section below on non - UK resident taxpayers and tax representatives.