[SAOG15450] Senior Accounting Officer must provide a certificate to HMRC: level of details about shortcomings in certificate
The following are examples of the level of detail that a Senior Accounting Officer (SAO) might include in a qualified certificate to help the Customer Compliance Manager (CCM) or the Mid-sized Business Customer Engagement Team (CET) understand the shortcomings in the tax accounting arrangements. These examples are written from the point of view of the SAO. They should not be taken as definitive but are merely provided as a broad guide. The wider context of these shortcomings is provided in the examples of appropriate/inappropriate tax accounting arrangements in SAOG14350 – SAOG14353.