Taxes Consolidation Act 1997 section 1044

Bodies of persons

Section 1044 provides that unincorporated bodies of persons are chargeable to income tax and identifies the officers responsible for ensuring tax compliance on behalf of those bodies.

• A body of persons is chargeable to income tax in the same manner as any individual, unless it is chargeable to corporation tax under section 21
• The treasurer, auditor or receiver of the body is the officer answerable for assessment and payment of tax; in the case of a company, the company secretary is the responsible officer
• The responsible officer may retain sufficient money from amounts received on behalf of the body to meet its tax liability and is indemnified for such payments
• Trusts and trustees are regarded by Revenue as a body of persons, and their residence for treaty purposes is determined by reference to the place of effective management of the trust

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