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CH98650 | Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: who is an officer of the company

From HM Revenue & Customs · Compliance Handbook

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)