Raising a penalty assessment: who is a company officer?
An officer of a company means:
- 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
- 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.