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HMRC internal manual

Compliance Handbook

Penalties for VAT and Excise Wrongdoing: 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 CH98550 and CH98650 for guidance on a company officer’s liability to pay a penalty assessed on a company)
  • a company officer (for Landfill Tax disposals)
  • a partner
  • a partnership
  • a representative member of a VAT group, see CH98200
  • a personal representative (this can be a lay person, a professional, or a corporate entity)
  • a pension scheme administrator
  • a trustee
  • a public body
  • a Crown body
  • collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
  • any single entry that has multiple VAT divisional registrations under S46(1) VATA94. The individual registrations are ‘component parts’ of a single person.

When considering wrongdoing 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 penalties.

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