SAOG - Senior Accounting Officer Guidance: main contents

Updates to this guidance | Search this manual

SAOG01000 Introduction
SAOG05000 How to use this guidance
SAOG10000 About Senior Accounting Officer provisions
SAOG11000 What is a qualifying company
SAOG12000 Who is a Senior Accounting Officer
SAOG13000 Notifying Senior Accounting Officer details to HMRC
SAOG14000 Senior Accounting Officer Main Duty
SAOG15000 Senior Accounting Officer must provide a certificate to HMRC
SAOG16000 Tax Compliance risk management process
SAOG18000 In what circumstances is a penalty chargeable
SAOG19000 What to do when you think a penalty may be chargeable
SAOG20000 Reasonable excuse
SAOG21000 Assessing the penalty
SAOG22000 Appeals
SAOG23000 Other matters
SAOG24000 Glossary