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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Senior Accounting Officer Guidance: recent changes

Below are details of the amendments that were published on 23 July 2013 (see the update index for all updates)

Page Details of update
   
SAOG10300 Grammar amended
SAOG11200 Contents page new page added
SAOG11230 Last bullet amended to define CRM
SAOG11232 Further guidance on turnover provided
SAOG11233 Minor amendment
SAOG11285 New page giving examples of aggregated assets
SAOG11400 Typing error corrected
SAOG11500 Table amended to clarify example
SAOG12100 Further guidance where there is no SAO for a qualifying company
SAOG12200 Further guidance on identifying SAO
SAOG13100 Business Unit Head amended to Assistant Director
SAOG13300 Further guidance for CRM on how SAO must notify HMRC
SAOG13400 Business Unit Head amended to Assistant Director
SAOG14300 New page added to contents page
SAOG14330 Further guidance on what may be considered an error
SAOG14335 New page about tax accounting arrangements for VAT representative member companies
SAOG14350 Example rewritten to clarify position
SAOG14351 Example rewritten to clarify position
SAOG14352 Example rewritten to clarify position
SAOG14353 Example rewritten to clarify position
SAOG14400 New page added to contents page
SAOG14460 Further guidance on the risks of delegating that should be considered
SAOG14465 New page on reasonable steps for VAT representative companies
SAOG15000 New page added and title change in contents page
SAOG15100 Further information added to overview
SAOG15200 Page rewritten to clarify what a SAO must certify
SAOG15300 Further guidance on unqualified certificates
SAOG15400 Page reorganised
SAOG15450 New page on the level of details required on certificate
SAOG15500 Title changed, new guidance for person who is SAO for more than one company
SAOG15700 Clarity on time limits for providing certificate added
SAOG15800 Further guidance on what happens if SAO changes
SAOG16100 Further guidance on who CRM can discuss case with
SAOG16300 Minor amendments to page
SAOG16400 Further guidance where there is no SAO
SAOG16500 Rewording to last paragraph on page
SAOG16600 Business unit head amended to Assistant Director
SAOG16700 Business Unit head amended to Assistant Director
SAOG16710 Box added to table for Vat representative member
SAOG16900 Business Unit Head amended to Assistant Director
SAOG18100 Further guidance on reasonable excuse
SAOG18300 Table added to page and minor amendments
SAOG18400 Table added to page and minor amendments
SAOG18500 Table added to page and minor amendments
SAOG18600 Table added to page and minor amendments
SAOG20000 Title changed on contents page
SAOG20100 Minor amendments made
SAOG20300 Further guidance on reasonable excuse
SAOG20400 Further guidance on reasonable excuse
SAOG20600 New guidance on insufficiency of funds
SAOG20700 Further guidance on reliance on another person
SAOG21000 New page added to contents page
SAOG21100 Overview rewritten
SAOG21200 Sentence added to page
SAOG21400 Further guidance on penalty assessments
SAOG21500 Further guidance on raising a penalty
SAOG21600 Further guidance on what a penalty assessment should include
SAOG21700 New page on cancelling a penalty assessment
SAOG22000 New page added to contents page
SAOG22100 Appeals overview rewritten
SAOG22300 Guidance on late appeals added
SAOG22400 Page title changed and rewritten about response to an appeal
SAOG22401 Page rewritten about HMRC review
SAOG22440 Page rewritten about conclusion of a review
SAOG22450 New page about penalty stood over during appeal
SAOG22500 Minor amendments and hyperlink added