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HMRC internal manual

Compliance Handbook

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

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

FA08/SCH41/PARA22 (3), (4) & (6)