SolvedCH179340 | Sanctionable conduct by tax advisers: other penalty issues: interaction with other penalties
From HM Revenue & Customs · Compliance Handbook
A person is not liable to a penalty for sanctionable conduct in respect of anything in respect of which they have already been found personally liable to a penalty for
errors (FA07/Sch24), see +,
failing to notify etc (FA08/Sch41), see +, or
failing to file on time (FA09/Sch55, FA21/Sch24 and Sch 25), see +, +.
This might be relevant where, for example, the person is personally liable as a VAT representative.