{"access":{"authentication":"none","externalStateChanged":false,"methods":["GET","HEAD"],"personalFactsAccepted":false,"writeMethods":false},"archetypeSummaries":[{"id":"archetype-sole-trader","label":"UK sole trader","subjectKind":"natural-person-in-business-capacity","summary":"One natural person carries on a business; the trading name does not become a second legal person.","territory":"United Kingdom"},{"id":"archetype-english-general-partnership","label":"English, Welsh or Northern Irish general partnership","subjectKind":"unincorporated-business-relationship","summary":"The partnership relationship lacks separate general-law personality, yet tax law can treat the firm as a filing or VAT person while attributing business profits to partners.","territory":"England, Wales or Northern Ireland"},{"id":"archetype-scottish-partnership","label":"Scottish general partnership","subjectKind":"separate-firm-with-member-attribution","summary":"The firm has separate legal personality, while business profits can still be attributed to partners under UK tax rules.","territory":"Scotland"},{"id":"archetype-gb-llp","label":"Great Britain limited liability partnership","subjectKind":"body-corporate-with-conditional-member-attribution","summary":"The Great Britain LLP form created by the 2000 Act is a separate body corporate in general law but is normally treated like a partnership for income and gains when it carries on business with a view to profit.","territory":"England, Wales and Scotland"},{"id":"archetype-ni-llp","label":"Northern Ireland limited liability partnership lineage","subjectKind":"body-corporate-with-territorial-lineage","summary":"Northern Ireland created a separate LLP form in 2002; Companies Act 2006 section 1286 later extended the Great Britain enactments to Northern Ireland and ended the separate Act.","territory":"Northern Ireland"},{"id":"archetype-private-company","label":"UK private limited company","subjectKind":"incorporated-company","summary":"The company is a body corporate separate from shareholders and directors, with tax residence and activity tested on their own dimensions.","territory":"United Kingdom"},{"id":"archetype-charitable-company","label":"UK charitable company","subjectKind":"company-with-charity-status","summary":"One body can simultaneously be a company, a charity and an employer, with tax reliefs conditional on the income, activity and use of funds.","territory":"United Kingdom"},{"id":"archetype-express-trust","label":"UK express trust","subjectKind":"legal-arrangement-with-multiple-actors","summary":"A trust is a legal arrangement with settlor, trustee, beneficiary and possible protector roles; the person charged can change with the trust type and rule.","territory":"United Kingdom"},{"id":"archetype-vat-group","label":"UK VAT group","subjectKind":"tax-specific-grouping","summary":"Several eligible persons retain their legal identities while VAT treats the group through one representative member as a single taxable person.","territory":"United Kingdom"},{"id":"archetype-branch-pe","label":"Foreign company with a UK branch or permanent establishment","subjectKind":"non-separate-presence-with-local-nexus","summary":"The foreign company remains the legal person, while a UK presence can create a local charge and profit-attribution exercise.","territory":"United Kingdom and another jurisdiction"}],"boundaries":["No names, tax identifiers, addresses, ownership records or private taxpayer facts.","No endpoint accepts a person's or organisation's facts in this release.","No eligibility, liability, residence, employment-status, beneficial-owner or permanent-establishment decision.","No filing, payment, registration, authority contact or external state change.","No numerical confidence score; gaps and review triggers are stated in words."],"counts":{"archetypes":10,"dimensions":8,"exampleProfiles":7,"gaps":13,"milestones":13,"overlaps":8,"sources":36},"dimensionSummaries":[{"cardinality":"one","classificationCount":7,"id":"legal-existence","label":"Legal existence and form","question":"What exists under the governing private law?"},{"cardinality":"many","classificationCount":8,"id":"tax-attribution","label":"Tax attribution and charge","question":"For this tax and item, who is treated as earning, owning or disposing?"},{"cardinality":"many","classificationCount":9,"id":"capacity-activity","label":"Capacity and activity","question":"In what role is the subject acting for this item or engagement?"},{"cardinality":"many","classificationCount":6,"id":"residence-nexus","label":"Residence and territorial nexus","question":"Which place claims residence, source or another taxing foothold for this regime?"},{"cardinality":"many","classificationCount":8,"id":"registration-grouping","label":"Registration, election and grouping","question":"Which administrative accounts, elections or tax groups apply?"},{"cardinality":"many","classificationCount":7,"id":"ownership-control","label":"Ownership, control and benefit","question":"Who holds legal title, benefits, exercises formal power or has ultimate effective control?"},{"cardinality":"many","classificationCount":6,"id":"reporting-classification","label":"Reporting classification","question":"How does the relevant reporting or due-diligence regime classify the subject?"},{"cardinality":"many","classificationCount":6,"id":"obligation-role","label":"Filing, payment and withholding role","question":"Who must calculate, return, pay, withhold or report?"}],"framework":"uk-tax-identity-framework","jurisdiction":"United Kingdom","lawAsAt":"2026-07-28","portability":"The dimensions are jurisdiction-portable. The classifications, examples and legal conclusions in this release are UK-first and must not be copied to another jurisdiction without local sources.","purpose":"Explain how legal existence, tax treatment, residence, activity, control, reporting and filing identity can point to different subjects at the same time.","reviewedOn":"2026-07-28","routes":{"archetypes":"/v1/tax-identity/uk/archetypes","dimensions":"/v1/tax-identity/uk/dimensions","exampleTemplate":"/v1/tax-identity/uk/examples/{exampleId}","examples":"/v1/tax-identity/uk/examples","gaps":"/v1/tax-identity/uk/gaps","graph":"/v1/tax-identity/uk/graph","humanGuide":"/uk/tax-identity/","openApi":"/openapi/tax-identity-uk.json","overlaps":"/v1/tax-identity/uk/overlaps","overview":"/v1/tax-identity/uk","rights":"/v1/tax-identity/uk/rights","schema":"/v1/tax-identity/uk/schema","sources":"/v1/tax-identity/uk/sources","timeline":"/v1/tax-identity/uk/timeline"},"schema":"taxsorted.uk.tax-identity-overview/1","version":"2026-07-28.2","warning":"Educational public reference only. It is not legal advice, an authority determination, a filing position or a substitute for the exact law and facts for the tax, place and period in question."}