A qualifying company must notify HMRC of the name of the person who has or persons who have been its Senior Accounting Officer (SAO) during a financial year.

The company can supply only one notification for a financial year. This means that it cannot make a notification to HMRC until the financial year has ended.

However, the company must notify HMRC not later than the end of the period that is allowed by the Companies Act 2006 for filing the company's accounts for the financial year at Companies House.

For public limited companies this is six months after the end of the accounting period.

For other companies this is nine months after the end of the accounting period.

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