The Guidance also points out that "Where a ‘body corporate’ commits a health and safety offence, and the offence was committed with the consent or connivance of, or was attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate, then that person (as well as the body corporate) is liable to be proceeded against and punished (section 37, Health and Safety at Work etc Act 1974)".

In September 2001 there was an example in Leeds Crown Court of company directors being fined and ordered to pay costs. Mr Nigel Jackson and a Mr John Mather, directors of a fireworks company called J M Enterprises of Wetherby Ltd, were fined £22,100 and £24,150 respectively and ordered to pay £30,000 costs each after health and safety breaches led to a man's death (see HSE Briefing Document E168:01 of 19th September 2001).

See also notes at Health and Safety at work/criminal offences and/or at Acts of Parliament etc/Corporate Manslaughter and Corporate Homicide Act 2007 .