SAOG10300 - 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)