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.