Policy paper

Revenue and Customs Brief 19 (2013): senior accounting officer guidance

HM Revenue and Customs view on companies within the senior accounting officer rules and whose shares are held by a parent on trading account.

This publication was withdrawn on

This information has been updated, for the latest information please refer to the Senior Accounting Officer guidance manual.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 5 August 2013