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Can HMRC penalise a company officer?

COMPANY hmrc officer penalise
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Can HMRC penalise a company officer?

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HMRC normally collect any penalties that are due from the company. If however the inaccuracy was deliberate there are some circumstances, such as where a company officer gained personally from the inaccuracy, or where a company is about to go into liquidation when HMRC can pursue the company officer for payment of the penalty.

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