SAOG14400 - Senior Accounting Officer main duty: reasonable steps: contents

1. SAOG14410

   What are reasonable steps
2. SAOG14420

   Establishing and maintaining processes
3. SAOG14430

   Monitoring processes
4. SAOG14440

   Considering opening balances and standing data
5. SAOG14450

   Examples of standing data
6. SAOG14460

   Making delegations
7. SAOG14465

   VAT representative member company
8. SAOG14470

   Making outsourcing arrangements
9. SAOG14480

   Making tax sensitive judgements
10. SAOG14490

    Examples of tax sensitive judgements
11. SAOG14500

    Where mergers and acquisitions occur
12. SAOG14510

    Example 1 - Shared Service Centre
13. SAOG14511

    Example 2 - Retailer and VAT codes
14. SAOG14512

    Example 3 - Customs data on import and export declarations
15. SAOG14513

    Example 4 - Customs Freight Simplified Procedures
16. SAOG14514

    Example 5 - Reasonable steps that vary across taxes
17. SAOG14515

    Example 6 - Takeover or merger