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Updates: Senior Accounting Officer Guidance

2024

3 October 2024 published amendments

Senior Accounting Officer must provide a certificate to HMRC: specimen unqualified combined SAO certificate and company notification

Guidance added to the page for when the Senior Accounting Officer has changed during the year and also if the SAO hasn't changed

5 September 2024 published amendments

2023

21 November 2023 published amendments

Where to send correspondence in HMRC

Title of page amended from How HMRC manages qualifying companies and note added after email address re confidentiality and privacy.

25 September 2023 published amendments

About Senior Accounting Officer provisions: Taxes included

Third bullet point amended to remove 'including Construction Industry Scheme' text

11 September 2023 published amendments

About Senior Accounting Officer provisions: Taxes included

Reference to Land Transaction Tax removed

22 August 2023 published amendments

About Senior Accounting Officer provisions: Taxes included

Third and fifth bullet points updated to include additional schemes and taxes

30 May 2023 published amendments

Assessing a penalty: when to assess a penalty

New second paragraph added. And third paragraph amended

Assessing a penalty: penalty involving time limits - Example 2

Date 12 April 2021 amended to 13 April 2021 in the table and the paragraph immediately below the table

10 May 2023 published amendments

What is a qualifying company: overview

Minor correction made to the legislation at the bottom of the page

2022

9 August 2022 published amendments

18 July 2022 published amendments

How HMRC manages qualifying companies

Both addresses amended

18 February 2022 published amendments

Senior Accounting Officer Guidance: recent changes

Page archived – Old legacy update page no longer required

Senior Accounting Officer Guidance: recent changes

Page archived – Old legacy update page no longer required

Senior Accounting Officer Guidance: recent changes

Page archived – Old legacy update page no longer required

Senior Accounting Officer Guidance: recent changes

Page archived – Old legacy update page no longer required

Senior Accounting Officer Guidance: recent changes

Page archived – Old legacy update page no longer required

Senior Accounting Officer Guidance: recent changes

Page archived – Old legacy update page no longer required

Senior Accounting Officer Guidance: update index

Page archived – Old legacy update page no longer required

2021

25 October 2021 published amendments

2020

27 October 2020 published amendments

How HMRC manages qualifying companies

Email address link fixed

11 September 2020 published amendments

28 January 2020 published amendments

2019

28 January 2019 published amendments

How HMRC manages qualifying companies

Contact name removed from the MSB Oil and Gas Team address

2017

4 December 2017 published amendments

1 November 2017 published amendments

Reasonable excuse: what is reasonable excuse

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: insufficiency of funds

Guidance updated to correct HMRC's view of reasonable excuse

9 October 2017 published amendments

2016

8 August 2016 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