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HMRC internal manual

Senior Accounting Officer Guidance

HM Revenue & Customs
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About Senior Accounting Officer provisions: Taxes included

The Senior Accounting Officer provisions of Schedule 46 FA09 apply to the accounting arrangements that allow the relevant liabilities to be calculated for:

  • Corporation Tax including Quarterly Instalment Payments and any amount assessable as if it were CT
  • Value Added Tax
  • Pay As You Earn
  • Insurance Premium Tax
  • Stamp Duty Land Tax
  • Stamp Duty Reserve Tax
  • Petroleum Revenue Tax
  • Customs Duties
  • Excise Duties including Air Passenger Duty
  • Bank Levy.

Those accounting arrangements may have a degree of commonality with the accounting arrangements for taxes that are not in the list above.

FA09/SCH46/PARA14 (3)