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HMRC internal manual

Senior Accounting Officer Guidance

HM Revenue & Customs
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About Senior Accounting Officer provisions: financial year

For the Senior Accounting Officer (SAO) provisions, ‘financial year’ means the same as in Sections 390 - 392 of the Companies Act 2006.

This means that although a financial year is usually 12 months it may be shorter or longer.

FA09/SCH46/PARA18 (1)