Normal time limit

A Senior Accounting Officer (SAO) must provide HMRC with a certificate no later than the end of the period allowed for filing the company's accounts for the financial year with 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.

For guidance on short or long periods of account, and changes to the period for filing under the Companies Act 2006, see SAOG15710.

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