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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
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Notifying Senior Accounting Officer details to HMRC: what happens if a qualifying company is struck off

When a company is struck off, it no longer exists so is no longer a qualifying company. It has no further requirement to provide a notification.

However the person who was the Senior Accounting Officer at the date the company was struck off (see SAOG12400) has a continuing responsibility to provide certificates in accordance with SAOG15900.