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SAO guidance updated

07 June 2016
Issue: 4553 / Categories: News
HMRC has clarified its practice and made administrative changes.

HMRC has made changes to its senior accounting officer (SAO) guidance – see Revenue and Customs Brief 12/2016 . Changes include the following.

Previously HMRC had insisted SAOs must provide an original signed paper certificate. It will now accept certificates through any recognised paper or electronic format including letter fax or email but they must still include the identifiable signature of the SAO.

New examples cover situations where a newly incorporated company (or a company whose turnover and/or balance sheets are below qualification level) joins a group.

Industrial and provident societies and co-operative and community benefit societies have been added to the list of non-qualifying bodies.

HMRC has clarified its view that the SAO role cannot be delegated to an agent or adviser of the company.

New pages clarify HMRC’s view that certificates for short and long accounting periods should match the Companies House filing period.

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