Section 93

Other material

HMRC Brief 19/13: senior accounting officer guidance updates.

HMRC Brief 15/14: senior accounting officer guidance updates.


MAIN DUTY OF SENIOR ACCOUNTING OFFICER

Related Commentary  Related HMRC Manuals

1(1)  The senior accounting officer of a qualifying company must take reasonable steps to ensure that the company establishes and maintains appropriate tax accounting arrangements.

1(2)  The senior accounting officer of a qualifying company must, in particular, take reasonable steps–

(a)to monitor the accounting arrangements of the company, and

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