CH406100 - Charging penalties: company officer's liability to pay a penalty: introduction
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<p>A company officer or officers may be liable to pay part, or all, of a company’s penalty for a deliberate inaccuracy, failure to notify or wrongdoing.</p><p>We can only charge an officer or officers all, or part, of the company penalty where the inaccuracy, failure or wrongdoing was attributable to the officer or officers, and </p><ul><li class="filledcircle">the officer gained or attempted to gain personally from the offence, see CH84635, or </li><li class="filledcircle">the company is, or is likely, to become insolvent, see CH84645.</li></ul><p>When these conditions are met, the relevant officers are referred to as ‘liable officers’.</p><p>Before you consider charging penalties on company officers you should read the Technical guidance at CH84600+ (inaccuracy), CH75500+ (FTN), and CH98500+ (wrongdoing).</p>