Revenue & Customs Brief 19/13 – Senior Accounting Officer Guidance
The above Brief gives an overview of recent updates to HMRC’s Senior Accounting Officer (SAO) guidance contained in the SAO manual.
HMRC stress that these updates do not represent changes in policy and are intended to clarify HMRC’s interpretation of the SAO rules. However, the updates regarding HMRC’s view on the duties of an SAO for the representative company of a VAT group do provide clarification regarding an issue not previously explicitly addressed by the SAO Guidance.
Brief 19/13 is available on the HMRC website.