2 min read
Definition
A personal liability notice is a notice HMRC can issue making a director or officer personally liable for a company's unpaid National Insurance contributions where the failure to pay results from their neglect or fraud.
In plain terms
It's one of the specific ways company tax debt can land on you personally, despite limited liability — usually where NICs went unpaid through serious fault.
Why it matters for your company
The defence is simple: pay the company's taxes and don't let arrears build through neglect. Budgeting for tax matters. See tax cash planning.
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