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HMRC internal manual

Senior Accounting Officer Guidance

Senior Accounting Officer must provide a certificate to HMRC: how must the SAO provide the certificate

The Senior Accounting Officer (SAO) should provide the certificate 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 SAO must provide written details in the certificate, see SAOG15200. We will not accept a verbal statement.

CCMs, the CET or other responsible HMRC officer must accept certificates through any recognised paper or electronic format, for example, letter, fax, email, shared workspace (where used).

Certificates whether provided in paper or electronic format, for example a Portable Document Format (PDF) file must include the identifiable signature of the SAO.

The SAO certificate must be provided separately from the company’s SAO notification, see SAOG13000+.

FA09/SCH46/PARA2 (3)(a)