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HMRC internal manual

Compliance Handbook

Penalties for failure to notify: in what circumstances is a penalty payable: who is a person

A person ‘P’ for penalty purposes may be one or more of the following:

  • an individual
  • a company (see CH75580 and CH75630 for guidance on a company officer’s liability to pay a penalty assessed on a company)
  • an officer of a body corporate or unincorporated association (for Landfill Tax disposals)
  • a partner
  • a partnership (for indirect taxes only)
  • a limited liability partnership, see CH75560
  • a representative member of a VAT group, see CH75140
  • 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 an NHS trust
  • a Crown body
  • collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
  • any single entity that has multiple VAT divisional registrations under S46(1) VAT94. The individual registrations are ‘component parts’ of a single person.

When considering failure to notify penalties, 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.