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.

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

Documents

Details

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