[SAOG15900] Senior Accounting Officer must provide a certificate to HMRC: what happens if a qualifying company is struck off
A Senior Accounting Officer (SAO) is still obliged to provide a certificate or certificates in accordance with the guidance below.
The person who is the SAO at the time a company ceases to exist can never be replaced in that role. That person will remain responsible for any certificates that they are obliged to provide in accordance with SAOG15800.
A qualifying company which is not a Plc has a 31 December financial year end. An SAO certificate must normally be provided within 9 months of the period end.