AWRS120700 | Raising a penalty assessment: who is a company officer?

An officer of a company means:

1. for a body corporate, other than a limited liability partnership (LLP):

• a director (including a shadow director within the meaning of section 251 Companies Act 2006),

• a manager, or

• a company secretary

2. 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.