CH84655 - Penalties for inaccuracies: other penalty issues: company and company officer penalties: amount of company officer's liability

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

The proportion of the company penalty you should pursue each liable officer for, will depend on the circumstances. This may be all or part of the company penalty.

For detailed guidance see CH406200.

You must not however pursue payment of an increased proportion from one liable officer simply because another liable officer fails to pay.

Remember that the penalty is assessed on the company. Even where we have issued a personal liability notice, if the company pays the penalty that is the end of the matter. We do not then pursue the liable officers for payment.

Where Debt Management and Banking have exhausted all collection channels in relation to the amount of a penalty that has been apportioned to an officer they will revert to collecting the apportioned penalty from the company.

FA07/SCH24/PARA19