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HMRC internal manual

Compliance Handbook

Penalties for inaccuracies: other penalty issues: company and company officer penalties: who is an officer of the company

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

An officer of a company means

  • 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
  • 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 a Limited Liability Partnership (LLP) as a body corporate, ‘officer’ means a ‘member’ of that LLP.