SolvedCH75580 | Penalties for failure to notify: other penalty issues: company and company officer penalties: who is a company officer
From HM Revenue & Customs · Compliance Handbook
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 an LLP as a body corporate ‘officer’ means a ‘member’ of that LLP.
FA08/SCH41/PARA22 (3) & (4)