CH10400 - Record Keeping: Who is a person

A person includes

  • an individual
  • a company
  • an unincorporated association
  • a partner
  • a partnership, see below
  • a taxable person for VAT, aggregates levy, climate change levy or landfill tax purposes, see below
  • the representative member of a VAT group, see CH84530
  • the representative member of a group for aggregates levy, climate change levy or landfill tax purposes
  • an individual or organisation acting in the capacity of a personal representative
  • a taxable intermediary for insurance premium tax purposes
  • a pension scheme administrator
  • a trustee, and
  • a revenue trader.

A partnership is a person for direct taxes purposes only in relation to partnership books and records.

A taxable person for VAT, aggregates levy, climate change levy or landfill tax purposes is a person who is, or who is required to be, registered for those taxes. This includes a partnership for all VAT purposes.