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.