SAOG05000 - Senior Accounting Officer Guidance: how to use this guidance

This guidance is presented in a way that explains

• what certain companies and their Senior Accounting Officer (SAO) must do in order to comply with the SAO provisions, see SAOG10000 - SAOG15800
• the compliance processes that a HMRC Customer Relationship Manager (CRM) must consider or carry out, see SAOG16000 - SAOG17100
• the different penalties involved in the SAO provisions, see SAOG18000 - SAOG18800
• the process a Customer Relationship Manager (CRM) must follow when considering whether a person is liable to a penalty, see SAOG19000 - SAOG19700, and
• how reasonable excuse, penalty assessing, appeals and other matters are dealt with, see SAOG20000 onwards.

Each Chapter starts at the most general level of information in the overview and drills down to give more detailed guidance.

It is not intended that this guidance be read like a book, but is to be used as a reference document that you can easily navigate to locate the information you need.

The blue hyperlinks within the pages of the guidance will help you to navigate to related pages from the guidance you are reading.

The guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in the guidance simply

• highlight the guidance reference or legislation you wish to see,
• right click on the highlighted text,
• select the search option,

then you will be taken to the required guidance or legislation as long as it is has been published on the Intranet.