A qualifying company, see SAOG11000, must notify the name of its Senior Accounting Officer (SAO) to HMRC. It must make a separate notification for each financial year for which it is a qualifying company.

To do this the company must give HMRC the notification in writing, see SAOG13200.

There can only be one person who is a company's SAO at any one time but the company may have more than one SAO over the course of a financial year. The company must notify the details of all persons who have been its SAO over the course of a financial year.

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