Updates: Senior Accounting Officer Guidance
2024
Guidance added to the page for when the Senior Accounting Officer has changed during the year and also if the SAO hasn't changed
Last paragraph added to the page
2023
Where to send correspondence in HMRC
Title of page amended from How HMRC manages qualifying companies and note added after email address re confidentiality and privacy.
About Senior Accounting Officer provisions: Taxes included
Third bullet point amended to remove 'including Construction Industry Scheme' text
About Senior Accounting Officer provisions: Taxes included
Reference to Land Transaction Tax removed
About Senior Accounting Officer provisions: Taxes included
Third and fifth bullet points updated to include additional schemes and taxes
Assessing a penalty: when to assess a penalty
New second paragraph added. And third paragraph amended
Assessing a penalty: penalty involving time limits - Example 2
Date 12 April 2021 amended to 13 April 2021 in the table and the paragraph immediately below the table
What is a qualifying company: overview
Minor correction made to the legislation at the bottom of the page
2022
About Senior Accounting Officer provisions: financial year
Second sentence updated
How HMRC manages qualifying companies
Both addresses amended
Senior Accounting Officer Guidance: recent changes
Page archived – Old legacy update page no longer required
Senior Accounting Officer Guidance: recent changes
Page archived – Old legacy update page no longer required
Senior Accounting Officer Guidance: recent changes
Page archived – Old legacy update page no longer required
Senior Accounting Officer Guidance: recent changes
Page archived – Old legacy update page no longer required
Senior Accounting Officer Guidance: recent changes
Page archived – Old legacy update page no longer required
Senior Accounting Officer Guidance: recent changes
Page archived – Old legacy update page no longer required
Senior Accounting Officer Guidance: update index
Page archived – Old legacy update page no longer required
2021
What is a qualifying company: conditions for a qualifying company: the turnover condition
Third paragraph amended
Notifying Senior Accounting Officer details to HMRC: overview
Final paragraph amended
Notifying Senior Accounting Officer details to HMRC: how must the company notify HMRC
Third paragraph amended and final paragraph removed
Senior Accounting Officer must provide a certificate to HMRC: what must a SAO certify
Guidance amended under subheading 'First option - provide an ‘unqualified certificate’
Senior Accounting Officer must provide a certificate to HMRC: contents
New page SAOG15350 added
Guidance amended
In what circumstances is a penalty chargeable: overview
Guidance amended throughout
In what circumstances is a penalty chargeable: contents
New pages SAOG18850 and SAOG18875 added
New final paragraph added
Page title and guidance amended
Guidance amended throughout
Second paragraph amended
2020
How HMRC manages qualifying companies
Email address link fixed
Reasonable excuse: what is reasonable excuse
Minor amendment
Guidance amended to remove reference to TAA
2019
How HMRC manages qualifying companies
Contact name removed from the MSB Oil and Gas Team address
2017
How HMRC manages qualifying companies
First address amended
Reasonable excuse: what is reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Reasonable excuse: what is reasonable excuse - examples
Guidance updated to correct HMRC's view of reasonable excuse
Reasonable excuse: insufficiency of funds
Guidance updated to correct HMRC's view of reasonable excuse
How HMRC manages qualifying companies
Email address changed to 'wmbc.saomailbox@hmrc.gsi.gov.uk'
2016
What is a qualifying company: conditions for a qualifying company: what is turnover
New third and final paragraphs, and fourth paragraph amended regarding GAAP