CH81040 - Penalties for Inaccuracies: In what circumstances is a penalty payable: Who is a person

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

A person includes

• an individual
• a company, see CH84620 for guidance on an officer of the company
• a partner, see CH84710
• a partnership (other than for IT, CGT and CT), see CH84710 
• a representative member of a VAT group, see CH84530 
• an individual or organisation acting in the capacity of a personal representative
• a trustee
• a pension scheme administrator
• a taxable company, see BPTM1000 
• collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
• any person who is at that time the responsible person for a taxable oil field, whether or not they gave us the inaccurate return. This only applies to a participator’s return made under OTA75/SCH2/PARA2.
• Any single entry that has multiple VAT divisional registrations under S46(1) VATA94. The individual registrations are "component parts" of a single person.