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HMRC internal manual

Compliance Handbook

Penalties for VAT and excise wrongdoing: 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)