Summary

Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns

Contents

  1. SAOG01000
    Introduction
  2. SAOG05000
    How to use this guidance
  3. SAOG05010
    How HMRC manages qualifying companies
  4. SAOG10000
    About Senior Accounting Officer provisions: contents
  5. SAOG11000
    What is a qualifying company
  6. SAOG12000
    Who is a Senior Accounting Officer: contents
  7. SAOG13000
    Notifying Senior Accounting Officer details to HMRC: contents
  8. SAOG14000
    Senior Accounting Officer Main Duty: contents
  9. SAOG15000
    Senior Accounting Officer must provide a certificate to HMRC: contents
  10. SAOG16000
    Tax compliance risk management process for customers managed by Large Business: contents
  11. SAOG17000
    Tax compliance risk management process for customers managed by Mid-sized Business: contents
  12. SAOG18000
    In what circumstances is a penalty chargeable: contents
  13. SAOG19000
    What to do when there may have been a failure or inaccuracy: Contents
  14. SAOG20000
    Reasonable excuse: contents
  15. SAOG21000
    Assessing a penalty: contents
  16. SAOG22000
    Appeals: contents
  17. SAOG23000
    Other matters: contents
  18. SAOG24000
    Glossary of terms