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HMRC internal manual

Compliance Handbook

Penalties for failure to file on time: in what circumstances is a penalty payable: who is a person

A person ‘P’ for penalty purposes, is the person who is obliged to file the return and may be one  of the following:

  • an individual
  • an employer
  • a CIS contractor
  • a company
  • a partner
  • a limited liability partnership
  • a personal representative (this can be a lay person, a professional, or a corporate entity)
  • a pension scheme administrator
  • a trustee
  • a public body, such as a NHS trust
  • a Crown body, or
  • a person registered for Machine Games Duty.

When considering penalties for failure to file on time, the question of whether a person is the same person ‘P’ in more than one capacity makes very little practical difference because we cannot suspend these penalties.

For examples of who is ‘P’ where when considering inaccuracy penalties, see CH81040.