CH190040 - Publishing details of deliberate tax defaulters: Who is a person

A person includes

• an individual
• a company
• a partner
• a partnership (other than for IT, CGT and CT)
• a limited liability partnership (other than for IT, CGT and CT where the LLP carries on a trade, profession or business with a view to profit)
• the representative member of a VAT group
• an individual or organisation acting in the capacity of personal representative
• a pension scheme administrator
• a trustee
• collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
• public bodies such as local authorities, government departments, NHS trusts, charities, universities, police bodies and trade unions.

Company officers

Where a company incurs a penalty for deliberate default we may, in certain circumstances, require the company officers to pay all or part of the penalty. This allows us to recover the penalty from another person, a person who did not incur the penalty. However, it is the company that incurred the penalty and the company is the person we assess. It is the company details that we will publish if the other conditions are met. We cannot publish the company officers’ details because they did not incur the penalty.

Detailed guidance on company officers’ liability is at CH84600 (inaccuracies), CH75500 (failure to notify) and CH98500 (VAT and Excise wrongdoing).