Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: who is an officer of the company
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.
FA08/SCH41/PARA22 (3), (4) & (6)