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TMA70/S108

Under TMA70/S108, for the purposes of company taxation a company must act through its proper officer or, except where the company is in liquidation, through a person who at the time has the express, implied or apparent authority of the company to act on its behalf.  Documents are served on a company by sending them to its proper officer. This is, however, without prejudice to the charge and assessment of tax on non-resident companies.

• In the case of a company which is a body corporate, the proper officer of a company is the secretary or person acting as secretary of the company.
• But where a liquidator or administrator has been appointed the liquidator or administrator is the proper officer.
• In the case of a company which is not a body corporate or for which there is no proper officer as above, the treasurer or the person acting as treasurer of the company is treated as the proper officer.

»Ê¹ÚÌåÓýapp proper officer of the company or any other person authorised by the company should sign the declaration in a tax return or amended return.  See CTM93170 for more detail.