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HMRC internal manual

Compliance Handbook

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

An officer of a company means

  1. for a body corporate, other than a limited liability partnership,
* 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.

FA08/SCH41/PARA22 (3) & (4)