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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
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Senior Accounting Officer Main duty: what is the main duty

The main duty of a Senior Accounting Officer (SAO) is to take reasonable steps to ensure that a qualifying company, see SAOG11000, establishes and maintains appropriate tax accounting arrangements.

This means, in particular, that the SAO must take reasonable steps to

  • monitor the accounting arrangements of the company and
  • identify any respects in which those arrangements are not appropriate tax accounting arrangements.

For guidance on appropriate tax accounting arrangements, see SAOG14300.

For guidance on reasonable steps, see SAOG14400.

FA09/SCH46/PARA1