Section 69D(1)

Where— the officer is liable to pay such portion of the penalty (which may be equal to or less than 100%) as HMRC may specify in a notice given to the officer (a “decision notice”). a company is liable to a penalty under section 69C, and the actions of the company which give rise to that liability were attributable to an officer of the company (“the officer”),

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Source: legislation.gov.uk · retrieved 2026-07-28