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Correspondence

DAO 04/26 Tax Arrangements

‘Dear Accounting Officer’ letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.

Documents

DAO 04/26 Tax Arrangements

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Details

This DAO provides supplementary guidance on tax arrangements in public bodies. Accounting officers are advised to note their organisations’ tax arrangements, and those of their contractual partners, fully align with the principles and requirements set out in Managing Public Money, and in the supplementary guidance.

Updates to this page

Published 10 June 2026

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