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HMRC internal manual

Senior Accounting Officer Guidance

• From: HM Revenue & Customs
• Updated: 10 August 2016, see all updates

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1. Contents

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

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

Updates

1. SAOGUPDATE001

   update index

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