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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for failure to notify: other penalty issues: company and company officer penalties: what is a company

For the purposes of determining an officers liability for company penalties ‘company’ means

… any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.

FA08/SCH41/PARA22(6)