TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

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.