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HMRC internal manual

Compliance Handbook

Assessing Time Limits: The Time Limits: Who is a person

A person includes

  • an individual
  • a company
  • an unincorporated association such as a members’ club
  • a charity or charitable company
  • a partner
  • a partnership (for VAT purposes only)
  • the representative member of a VAT group
  • an individual or organisation acting in the capacity of personal representative
  • a pension scheme administrator, and
  • a trustee.