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Paragraph 22 I1C1C2C3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 41 para. 6(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(b)
  • Sch. 41 para. 6(1A) inserted by Finance Act 2015 Sch. 20 para. 10(2)
  • Sch. 41 para. 6(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(a)
  • Sch. 41 para. 6(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(c)
  • Sch. 41 para. 6(5) word substituted by Finance Act 2015 Sch. 20 para. 10(4)
  • Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by Finance Act 2015 Sch. 20 para. 11(2)
  • Sch. 41 para. 13(3) Table words inserted by Finance Act 2015 Sch. 20 para. 13
(1)

Where a penalty under any of paragraphs 1, 2, 3(1) and 4 is payable by a company for a deliberate act or failure which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as HMRC may specify by written notice to the officer.

(2)

Sub-paragraph (1) does not allow HMRC to recover more than 100% of a penalty.

(3)

In the application of sub-paragraph (1) to a body corporate F1other than a limited liability partnership “officer” means—

(a)

a director (including a shadow director within the meaning of section 251 of the Companies Act 2006 (c. 46)), F2...

F3(aa)

a manager, and

(b)

a secretary.

F4(3A)

In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.

(4)

In the application of sub-paragraph (1) in any other case “officer” means—

(a)

a director,

(b)

a manager,

(c)

a secretary, and

(d)

any other person managing or purporting to manage any of the company's affairs.

(5)

Where HMRC have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—

(a)

paragraph 14 applies to the specified portion as to a penalty,

(b)

the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,

(c)

paragraph 16(3) to (5) and (7) apply as if the notice were an assessment of a penalty,

(d)

a further notice may be given in respect of a portion of any additional amount assessed in a supplementary assessment in respect of the penalty under paragraph 16(6),

(e)

paragraphs 17 to 19 apply as if HMRC had decided that a penalty of the amount of the specified portion is payable by the officer, and

(f)

paragraph 23 applies as if the officer were liable to a penalty.

F5(6)

In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.

Annotations

Textual amendments

F1

Words in Sch. 41 para. 22(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 12(2)(a)

F2

Word in Sch. 41 para. 22(3)(a) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 12(2)(b)

F3

Sch. 41 para. 22(3)(aa) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 12(2)(c)

F4

Sch. 41 para. 22(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 12(3)

F5

Sch. 41 para. 22(6) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 12(4)

Modifications

C1

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))

C2

Sch. 41 para. 22 excluded (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 14(6)

C3

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13

Commencement

I1

Sch. 41 para. 22 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

Notes on Schedule 41

Modifications

C1

Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34