CH71180 - Penalties for Failure to Notify: In what circumstances is a penalty payable: Who is a person?

A person includes

• an individual
• a company, see CH75580 and CH75620 for guidance on an officer of the company
• a partner
• a partnership (for indirect taxes only)
• a limited liability partnership, see CH75560 
• a representative member of a VAT group, see CH75140 
• an individual or organisation acting in the capacity of personal representative
• a pension scheme administrator
• a trustee, and
• collectives, partnerships and co-operatives that come together as a group for the production of biofuel.