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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Raising a penalty assessment: who is a company officer?

An officer of a company means:

  1. for a body corporate, other than a limited liability partnership (LLP):
  • a director (including a shadow director within the meaning of section 251 Companies Act 2006),
  • a manager, or
  • a company secretary
  1. in any other case:
  • a director
  • a manager
  • a company secretary, and
  • any other person managing or purporting to manage any of the company’s affairs.

Where we treat an LLP as a body corporate ‘officer’ means a ‘member’ of that LLP.