You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

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

an individual

a company, see CH84620 for guidance on an officer of the company

a partner, see CH84710

a partnership (other than for IT, CGT and CT), see CH84710

a representative member of a VAT group, see CH84530

a personal representative (this can be a lay person, a professional, or a corporate entity)

a trustee

a pension scheme administrator

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