Secondary and Personal Tax Liability of UK Directors and Other Officers

March 2022
Region: Europe

A lot is said about directors’ duties – ensuring that they are complied with to avoid potential claims resulting in personal liability – and that remains the case. However, as officers of a limited liability company, directors should also be aware of the circumstances in which they could be personally liable for the company’s tax debts. This alert sets out the main circumstances in which directors and other officers can be held to be personally liable for company tax.