Type of tax agent/ tax representative

Individual

The term individual is used to describe someone engaged in business on their own.

Partnership

A partnership is where two or more persons (partners) run a business together.

Please note: In the context of VAT, 'persons' can mean either an actual person or a 'legal' person, such as a company.

Corporate body

The term corporate body is used to describe a limited company that is registered with Companies House in the UK.

Unincorporated body

Examples of an unincorporated body include clubs, associations, charities and non-profit making bodies.