Cookies are small text files that are stored on your computer when you visit a website. They are mainly used as a way of improving the website functionalities or to provide more advanced statistical data.
Accounting, Taxation and Business Advisers
Call us today: 0118 405 6000 (Local Rate)
or email us info@atbaccounting.co.uk
What size is your
business?
We know you love your business regardless of it's size, so let us offer you sound financial advice
Latest tax tips & news
Nov 2026
- Autumn Budget 2026
- £1.28bn inheritance tax saved by leaving money to charity
- HMRC signs deal to modernise its data systems to help tackle evasion and fraud
- Estate valuation mistake leads to large IHT bill
- Owners of second homes pushed into debt after tax change
- November Questions and Answers
- November Key Dates
HMRC guidance on senior accounting officers
Newsletter issue - July 2016.
HMRC have published Brief 12(2016), which contains information on changes to their senior accounting officer guidance (SAOG). The Brief aims to clarify HMRC practice and reflects administrative changes to their operational procedures. These include:
- A change of practice allowing submission of certificates by electronic means in addition to the currently accepted methods;
- Extensive updates to reflect organisational change within HMRC and the role of Wealthy and Mid-Size Business Compliance (WMBC);
- New examples of how groups and aggregation should be applied;
- Clarification of HMRC's view on the inability to delegate the SAO role and their view of time limits for short or long accounting periods;
- Clarification about when requests for extensions to time limits for SAO notification or certificates will be considered;
- Clarification of the SAO role where a company is struck off; and
- Various updates throughout the guidance to reflect the changes to how HMRC are organising their compliance work.
