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    1. Home
    HMRC internal manual

    Senior Accounting Officer Guidance

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    3 October 2024 - See all updates
    1. Back to contents

    SAOG15000 - Senior Accounting Officer must provide a certificate to HMRC: contents

    1. SAOG15100
      Overview
    2. SAOG15200
      What must a SAO certify
    3. SAOG15300
      Specimen unqualified certificate
    4. SAOG15350
      Specimen unqualified combined SAO certificate and company notification
    5. SAOG15400
      Specimen qualified certificate
    6. SAOG15450
      Level of detail about shortcomings in certificate
    7. SAOG15500
      Person is SAO for more than one company
    8. SAOG15600
      How must the SAO provide the certificate
    9. SAOG15700
      Time limits for providing the certificate
    10. SAOG15710
      Time limit for providing a certificate when there is a short or long accounting period or when the period for filing accounts has been changed
    11. SAOG15800
      What if the SAO changes
    12. SAOG15900
      What happens if a qualifying company is struck off
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