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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: what is a person

A person includes

  • an individual
  • a company (but see below for company officers)
  • a partner
  • a partnership (other than for IT, CGT and CT)
  • a limited liability partnership (other than for IT, CGT and CT where the LLP carries on a trade, profession or business with a view to profit)
  • the representative member of a VAT group
  • an individual or organisation acting in the capacity of personal representative
  • a pension scheme administrator
  • a trustee
  • collectives, partnerships and co-operatives that come together as a group for the production of biofuel
  • a Crown body, or
  • a public body such as a local authority, NHS trust, charity, university, police body or trade union.

Company officers

Where a company incurs a penalty for deliberate default, see CH190500, we may, in certain circumstances, require the company officers who were at fault to pay all or part of the penalty. This allows us to recover the penalty from a person who did not actually incur it. However, it is the company that incurred the penalty and the company is the person we assess. It is the company’s details that we will publish if we can answer ‘yes’ to all five publication questions, see CH190620. We cannot publish the company officers’ details, because they did not incur the penalty.

Detailed guidance on company officers’ liability is at CH84600 (inaccuracies), CH75500 (failure to notify) and CH98500 (VAT and Excise wrongdoing).