Skip to content
Solved

CH10400 | Record Keeping: Who is a person

From HM Revenue & Customs · Compliance Handbook

A person includes

  • an individual

  • a company

  • an unincorporated association

  • a partner

  • a partnership, see below

  • a taxable person for VAT, aggregates levy, climate change levy or landfill tax purposes, see below

  • the representative member of a VAT group, see CH84530

  • the representative member of a group for aggregates levy, climate change levy or landfill tax purposes

  • an individual or organisation acting in the capacity of a personal representative

  • a taxable intermediary for insurance premium tax purposes

  • a pension scheme administrator

  • a trustee, and

  • a revenue trader.

A partnership is a person for direct taxes purposes only in relation to partnership books and records.

A taxable person for VAT, aggregates levy, climate change levy or landfill tax purposes is a person who is, or who is required to be, registered for those taxes. This includes a partnership for all VAT purposes.