SolvedIEIM8000630 | Partnerships, Trusts and Collective Investment Schemes
From HM Revenue & Customs · International Exchange of Information Manual
Where a RCASP or a self-certification provider is a partnership, trust or collective investment scheme and is liable to a penalty, the Regulation 19 specifies that the liable person will be:
In the case of a partnership, a partner of the partnership
In the case of a trust, a trustee of the trust
In the case of a trust that is a collective investment scheme, a trustee, manager or operator of the scheme