Duties of Senior Accounting Officers of large qualifying companies

Who needs to read this?

Senior Accounting Officers of large qualifying companies as set out in Schedule 46 of the Finance Bill 2009.

Background

Following the announcement of this measure in Budget 2009 HM Revenue & Customs has carried out consultation with interested external stakeholders in formulating guidance. The guidance attached to this brief is the result of that consultation.

Duties of Senior Accounting Officers of qualifying companies (PDF 144K)

Joint HMRC and customer training events

Between October and Mid December HMRC ran over 30 training events in major towns and offices for customer-facing staff. For transparency and consistency, those agents and businesses who were involved in the consultation were also invited.

Joint HMRC and customer training events, training material (PDF 167K)

Frequently Asked Questions

To help to deal with some common queries and questions about the Senior Accounting Officers duties, some of which were raised at the training events there are some Frequently Asked Questions (PDF 46K).

If you have any questions on this guidance or training material please contact your Customer Relationship Manager.