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HMRC internal manual

Senior Accounting Officer Guidance

Notifying Senior Accounting Officer details to HMRC: how must the company notify HMRC

Strictly the company should provide the notification to the Commissioners of HMRC. However, we will treat this duty as having been satisfied if it is given to the Customer Compliance Manager (CCM), the Mid-sized Business Customer Engagement Team (CET) or other responsible HMRC officer for the company or companies covered.

The company must provide written details in the notification, see SAOG13200. We will not accept a verbal notification. However, CCMs, the CET or other responsible HMRC officer must accept notifications in any recognised paper or electronic format, for example, letter, fax, email, shared workspace (where used).

CCMs, the CET or other responsible HMRC officer must not accept that the certificate that the Senior Accounting Officer (SAO) provides, see SAOG15000, also acts as the company’s notification of its SAO(s).

The company’s notification must be provided separately from the SAO certificate.

FA09/SCH46/PARA3 (2)(a)