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.