CH71180 - Penalties for failure to notify: in what circumstances is a penalty payable: who is a person
A person 鈥楶鈥� for penalty purposes may be one or more of the following:
- an individual
- a company (see CH75580 and CH75630 for guidance on a company officer鈥檚 liability to pay a penalty assessed on a company)
- an officer of a body corporate or unincorporated association (for Landfill Tax disposals)
- a partner
- a partnership (for indirect taxes only)
- a limited liability partnership, see CH75560
- a representative member of a VAT group, see CH75140
- a personal representative (this can be a lay person, a professional, or a corporate entity)
- a pension scheme administrator
- a trustee
- a public body, such as an NHS trust
- a Crown body
- collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
- any single entity that has multiple VAT divisional registrations under S46(1) VAT94. The individual registrations are 鈥榗omponent parts鈥� of a single person.
When considering failure to notify penalties, the question of whether a person is the same person 鈥楶鈥� in more than one capacity makes very little practical difference because we cannot suspend these penalties.
For examples of who is 鈥楶鈥� where when considering inaccuracy penalties, see CH81040.