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HMRC internal manual

Senior Accounting Officer Guidance

Updates: Senior Accounting Officer Guidance

2016

published amendments

Appeals: HMRC response to an appeal
Typing error corrected

published amendments

Glossary of terms
Mid-sized Business added to the list
Other matters: enforcement of penalties
Reference to Mid-sized Business added to final paragraph. And other text removed from final paragraph
Other matters: interaction with other penalties
Reference to Caseworker added throughout
Appeals: penalty stood over during appeal
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the second paragraph
Appeals: A person's response to options set out in HMRC's view of the matter letter
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the first paragraph
Appeals: Notifying a person that their appeal is rejected
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout. And reference to ARTG15000 added to the bullet point list
Appeals: HMRC action when the Penalties Consistency Panel rejects the appeal
Page title amended. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Appeals: HMRC action when the Penalties Consistency Panel accepts the grounds of the appeal
Page title amended. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Appeals: Penalty Consistency Panel decision
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Appeals: HMRC response to an appeal
Page title amended to 'HMRC response to an appeal'. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Appeals: how to appeal or make late appeal
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Appeals: who can make an appeal
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the final paragraph
Appeals: overview
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the fourth paragraph
Assessing a penalty: cancelling a penalty assessment
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Assessing a penalty: what a notice of a penalty assessment must include
Bullet point list amended
Assessing a penalty: obtaining a pseudo reference number for a Senior Accounting Officer
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Assessing a penalty: raising a penalty assessment
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Assessing a penalty: penalty assessments
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the first paragraph
Assessing a penalty: penalty involving time limits - Example 3
New final paragraph added
Assessing a penalty: penalty involving time limits - Example 2
New final paragraph added
Assessing a penalty: penalty involving time limits - Example 1
New final paragraph added
Assessing a penalty: when to assess a penalty
Link to SAOG17500 added to second paragraph. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Assessing a penalty: overview
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout. And a Note added at the end of the page
Reasonable excuse: when does a reasonable excuse end
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the third paragraph
Reasonable excuse: insufficiency of funds
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
Reasonable excuse: what is not a reasonable excuse
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the first paragraph
Reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout. And 'decision letter' amended to 'assessment letter' in the last paragraph
Reasonable excuse: what is reasonable excuse - examples
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: seeking authorisation of a Director or Assistant Director for a penalty
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: referral to the Penalties Consistency Panel when a notification or certificate is late
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: discussing reasonable excuse when a notification or certificate is late
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: telling a person about a penalty when a notification or certificate is late
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: fact finding you need to do when a notification or certificate is late
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: second referral to the Penalties Consistency panel when there may have been a main duty failure or an inaccurate certificate
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: discussing reasonable excuse when there may have been a main duty failure or an inaccurate certificate
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: telling a person about a penalty when there may have been a main duty failure or an inaccurate certificate
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: Penalties Consistency Panel directs the Customer Relationship Manager when there may have been a main duty failure or inaccurate certificate
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: first referral to the Penalties Consistency Panel when there may have been a main duty failure or inaccurate certificate
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: discussions with a company or SAO before referral to the Penalties Consistency Panel when there may have been a main duty failure or an inaccurate certificate
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
What to do when there may have been a failure or inaccuracy: overview
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added
In what circumstances is a penalty chargeable: discussing a penalty - confidentiality
Last three paragraphs and both subheading titles have been added
In what circumstances is a penalty chargeable: who is liable to a penalty if there is more than one SAO
Reference to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the fourth paragraph
In what circumstances is a penalty chargeable: certificate provided containing a careless or deliberate inaccuracy
New situation added at the end of the first table. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
In what circumstances is a penalty chargeable: Senior Accounting Officer identity not notified by company
References to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
In what circumstances is a penalty chargeable: failure to provide a certificate
SAOG17500 added to the second paragraph. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added throughout
In what circumstances is a penalty chargeable: failure to comply with the main duty
References to Mid-sized Business Customer Engagement Team CET) and Caseworkers added throughout
In what circumstances is a penalty chargeable: failure to notify Senior Accounting Officer name on time
Reference to Mid-sized Business Customer Engagement Team (CET) added to third and fourth from last paragraphs
In what circumstances is a penalty chargeable: overview
References to Mid-sized Business Customer Engagement Team (CET) and Caseworkers added throughout
Tax compliance risk management process for customers managed by Mid-sized Business: overview
New page as part of new SAOG17000 section. Contents of this page now moved to page SAOG16210
Tax compliance risk management process for customers managed by Mid-sized Business: contents
New section page. Contents of this page now moved to page SAOG16720
Tax compliance risk management process for customers managed by Large Business: discussing and reviewing the main duty
SAOG17100 link amended to SAOG16210. And reference to Assistant Director in Local Compliance removed
Tax compliance risk management process for customers managed by Large Business: disclosing a risk raised by a certificate to the company
Contents page title amended
Tax compliance risk management process for customers managed by Large Business: considering a certificate - specific situations
Contents page title amended
Tax compliance risk management process for customers managed by Large Business: considering a certificate
Reference to Assistant Director in Local Compliance removed from second paragraph
Tax compliance risk management process for customers managed by Large Business: response to the provision of a certificate - the CRM does not expect a certificate but one is provided
Contents page title amended
Tax compliance risk management process for customers managed by Large Business: response to the provision of a certificate - the CRM expects a certificate and one is provided
Contents page title amended
Tax compliance risk management process for customers managed by Large Business: response to the provision of a certificate - general
Reference to Assistant Director in Local Compliance removed from fifth paragraph
Tax compliance risk management process for customers managed by Large Business: response to the non-provision of a certificate
Reference to Assistant Director in Local Compliance removed
Tax compliance risk management process for customers managed by Large Business: checking claim there is no SAO
Contents page title amended
Tax compliance risk management process for customers managed by Large Business: checking the timely notification of SAO details
Reference to Assistant Director in Local Compliance removed from second paragraph under the Late notification subsection
Tax compliance risk management process for customers managed by Large Business: role of a Customer Relationship Manager
Contents page title amended
Tax compliance risk management process for customers managed by Large Business: overview
SAOG17000 link amended to SAOG16720. And final paragraph amended to delete the last sentence
Tax compliance risk management process for customers managed by Large Business: contents
New pages SAOG16210 (contents of page SAOG17100 moved to this new page) and SAOG16720 (contents of page SAOG17000 moved to this new page)
Senior Accounting Officer must provide a certificate to HMRC: what happens if a qualifying company is struck off
Amendments made throughout
Senior Accounting Officer must provide a certificate to HMRC: what if the SAO changes
Reference to Caseworker added to the final paragraph
Senior Accounting Officer must provide a certificate to HMRC: time limits for providing the certificate
Amendments made throughout
Senior Accounting Officer must provide a certificate to HMRC: how must the SAO provide the certificate
Amended throughout and new paragraphs added
Senior Accounting Officer must provide a certificate to HMRC: level of details about shortcomings in certificate
Reference to the Mid-sized Business Customer Engagement Team (CET) added to the first paragraph
Senior Accounting Officer must provide a certificate to HMRC: specimen qualified certificate
References to the Mid-sized Business Customer Engagement Team (CET) added to the paragraph immediately following the first table
Senior Accounting Officer must provide a certificate to HMRC: what must a SAO certify
References to the Mid-sized Business Customer Engagement Team (CET) added throughout
Senior Accounting Officer must provide a certificate to HMRC: overview
References to the Mid-sized Business Customer Engagement Team (CET) added to the sixth paragraph
Senior Accounting Officer must provide a certificate to HMRC: contents
New page added - SAOG15710
Senior Accounting Officer Main Duty: what happens if the SAO changes
References to Mid-sized Business Caseworker added throughout
Senior Accounting Officer Main Duty: request to HMRC for view on approach to main duty
New final sentence regarding a Mid-sized Business customer added to the second paragraph. And references to the Mid-sized Business Customer Engagement Team (CET) and Caseworker added to the final paragraph
Senior Accounting Officer main duty: reasonable steps: Example 6 - takeover or merger
Reference to Mid-sized Business Caseworker added to third paragraph
Senior Accounting Officer main duty: reasonable steps: Example 5 - reasonable steps that vary across taxes
New sentence regarding a Mid-sized Business customer added to the end of the final paragraph
Senior Accounting Officer Main duty: Reasonable steps: Example 4 - Customs Freight Simplified Procedures
The term 'customs taxes' amended to 'customs duties' in the fourth sentence of the second paragraph
Senior Accounting Officer main duty: reasonable steps: Example 3 - Customs data on import and export declarations
Reference to Mid-sized Business Caseworker added to third and final paragraphs
Senior Accounting Officer main duty: reasonable steps: Example 2 - Retailer and VAT codes
Final two paragraphs amended with references to Mid-sized Business and Caseworker
Senior Accounting Officer main duty: reasonable steps: Example 1 - Shared Service Centre
Reference to Caseworker added throughout
Senior Accounting Officer Main Duty: Appropriate tax accounting arrangements: Arrangements and calculating tax liabilities - Example 4
Reference to Mid-sized Business Caseworker added to third from last paragraph
Senior Accounting Officer main duty: appropriate tax accounting arrangements: arrangements and calculating tax liabilities - Example 1
Reference to Mid-sized Business Caseworker added to third from last paragraph
Senior Accounting Officer main Duty: appropriate tax accounting arrangements: tax liabilities calculated accurately in all material aspects
Reference to Mid-sized Business Caseworkers added to the last paragraph
Senior Accounting Officer main duty: appropriate tax accounting arrangements: what is an appropriate tax accounting arrangement
Another sentence added to the second paragraph. And reference to the Mid-sized Business Customer Engagement Team (CET) added to the last paragraph
Notifying Senior Accounting Officer details to HMRC: time limits for notification
New fourth paragraph beginning 'For guidance on short....' added. And amended throughout to include references to Mid-sized Business Customer Engagement Team (CET)
Notifying Senior Accounting Officer details to HMRC: how must the company notify HMRC
Amended throughout to include reference to the Mid-sized Business Customer Engagement Team (CET). And a change to state that we won't accept a verbal notification.
Notifying Senior Accounting Officer Details to HMRC: what must the qualifying company notify
Amended throughout to include references to the Mid-sized Business Customer Engagement Team (CET)
Notifying Senior Accounting Officer details to HMRC: overview
Amendments made to second to last paragraph
Notifying Senior Accounting Officer details to HMRC: contents
Two new pages added- SAOG13410 and SAOG13500
Who is a Senior Accounting Officer: overview
Third and sixth paragraphs amended
What is a qualifying company: entities that are not qualifying companies
New bullet point 'Co-operative and Community Benefit Societies' added
What is a qualifying company: conditions for a qualifying company: company joining a group is not already a qualifying company
The first paragraph amended and a new third paragraph added
What is a qualifying company: conditions for a qualifying company: examples of group situation and aggregation
New examples at 5, 6 and 7
How to use this guidance
Guidance amended throughout to include references to Wealthy and Mid-sized Business
Introduction
Last two paragraphs amended to include Mid-sized Businesses

published amendments

Tax compliance risk management process for customers managed by Mid-sized Business: support for a Caseworker
New page

published amendments

Senior Accounting Officer must provide a certificate to HMRC: how must the SAO provide the certificate
Second attempt to push links through
Links updated
Updating GOV.UK links
update to GOV.UK
Updating GOV.UK

published amendments

In what circumstances is a penalty chargeable: failure to notify Senior Accounting Officer name on time
Page reformatted to remove tables
Tax compliance risk management process for customers managed by Mid-sized Business: considering a certificate - specific situations
Page reformatted to remove table
Tax compliance risk management process for customers managed by Large Business: considering a certificate - specific situations
Text reformatted to remove table

published amendments

Glossary of terms
Table reformatted
Assessing a penalty: penalty involving time limits - Example 2
Table reformatted
In what circumstances is a penalty chargeable: certificate provided containing a careless or deliberate inaccuracy
Tables removed and contents reformatted
In what circumstances is a penalty chargeable: failure to provide a certificate
Tables removed and contents reformatted
In what circumstances is a penalty chargeable: failure to notify Senior Accounting Officer name on time
Minor reformatting
In what circumstances is a penalty chargeable: failure to comply with the main duty
Table removed and contents reformatted
Senior Accounting Officer must provide a certificate to HMRC: Person is SAO for more than one company
Minor reformatting
Senior Accounting Officer must provide a certificate to HMRC: what happens if a qualifying company is struck off
Minor formatting changes

published amendments

Assessing a penalty: penalty involving time limits - Example 3
Tables reformatted
reformatting
formatting
formatting
table reformatted
table reformatted
table reformatted
table reformatted
table reformatted
Tables reformatted
Senior Accounting Officer must provide a certificate to HMRC: specimen qualified certificate
Tables reformatted
What is a qualifying company: conditions for a qualifying company: balance sheet total - examples of aggregating assets
Tables updaed
Glossary of terms
Minor reformatting

published amendments

What is a qualifying company: conditions for a qualifying company: balance sheet total - examples of aggregating assets
Tables reformatted

published amendments

Senior Accounting Officer must provide a certificate to HMRC: what happens if a qualifying company is struck off
Minor formatting changes

published amendments

What is a qualifying company: conditions for a qualifying company: what is turnover
New third and final paragraphs, and fourth paragraph amended regarding GAAP

2017

published amendments

What is a qualifying company: determination must be made for each financial year
Minor formatting change

published amendments

Appeals: Notifying the tribunal
Link amended to new intranet page
Appeals: HMRC response to an appeal
Links amended to new intranet pages
Appeals: how to appeal or make late appeal
Links amended to new intranet pages
Appeals: overview
Links amended to new intranet pages
Reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Links amended to new intranet pages

published amendments

How HMRC manages qualifying companies
Email address changed to 'wmbc.saomailbox@hmrc.gsi.gov.uk'

published amendments

Reasonable excuse: insufficiency of funds
Guidance updated to correct HMRC's view of reasonable excuse
Reasonable excuse: what is reasonable excuse - examples
Guidance updated to correct HMRC's view of reasonable excuse
Reasonable excuse: what is reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse