CH98650 - Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: who is an officer of the company
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 a Limited Liability Partnership (LLP) as a body corporate ‘officer’ means a ‘member’ of that LLP.
FA08/SCH41/PARA22 (3), (4) & (6)