CIDER02220 - Registration: legal entity: types of legal entity

Company

Any two or more persons subscribing their names to a memorandum and complying with the requirements of the Companies Act 2006 may form a company.

Partnership

A partnership involves a contract between the partners to engage in business with a view to profit. Each partner may be liable in the event of an offence, so it is important that the full name of each partner should appear on legal documents such as registration applications and certificates.

Sole proprietor

An individual running a business which is not a partnership or company. Sole proprietors should be registered in their own name, not their business name or trading style.

Other legal entities

On rare occasions there may be other forms of legal entity that wish to register as cider makers such as clubs and associations, charities. Please contact the Excise Processing Teams (EPT) for clarification if you are unsure of the correct legal entity to be registered.