CH61190 - Penalties for failure to file on time: in what circumstances is a penalty payable: who is a person

A person 바카라 사이트˜P바카라 사이트™ 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 바카라 사이트˜P바카라 사이트™ in more than one capacity makes very little practical difference because we cannot suspend these penalties.

For examples of who is 바카라 사이트˜P바카라 사이트™ where when considering inaccuracy penalties, see CH81040.