Taxable person

UK VAT.

For VAT purposes, a taxable person is someone who is, or is required to be, registered for VAT.

A 'person' for these purposes is widely defined and may include individuals, partnerships, companies or another corporate bodies.

See also

• Default surcharge
• His Majesty's Revenue & Customs (HMRC)
• Tax avoidance
• Tax evasion
• Tax haven
• Tax point
• Tax written down value
• Taxable transaction
• Taxpayer
• Taxpayer’s Charter
• Value Added Tax (VAT)