SAOG05010 | Where to send correspondence in HMRC

The Senior Accounting Officer (SAO) provisions do not apply to all companies. They only apply to ‘qualifying companies’ (see SAOG11000 onwards) which can include those managed by Large Business or Wealthy and Mid-sized Business Compliance directorate.

For the largest and most complex businesses HMRCs approach is to engage directly through a Customer Compliance Manager (CCM). If your business has been allocated a CCM you should follow the guidance for businesses managed by Large Business.

The majority of businesses defined by HMRC as mid-sized businesses do not generally have a Customer Compliance Manager (CCM) though some Mid-sized Businesses may have a temporary Customer Compliance Manager (tCCM) allocated.

For HMRC operational purposes a mid-sized business is defined as having either or both a:

• UK turnover of £10 million or above, and/or

• Minimum of 20 employees.

For businesses which are qualifying for SAO (see SAOG11000 onwards) and which fall into this definition, but which do not have an allocated CCM you should follow the guidance in this manual for businesses managed by the Mid-sized Business Customer Compliance Resolution Team(CCRT) or a Caseworker.

The address for most mid-sized business customers to send notifications, certificates or other correspondence is:

WMBC Mid-sized Business
HM Revenue and Customs
BX9 1QW

The email address is [email protected].
Email is inherently insecure, and there is a risk to the confidentiality and privacy of your data. Please only email the form to us if you are happy to accept the risks.

The address for notifications, certificates or other correspondence relating to mid-sized business oil and gas customers is:

MSB Oil & Gas
Wealthy/Mid-sized Business Compliance
HM Revenue and Customs
SO895
Newcastle
NE98 1ZZ

For information about when you should write to HMRC and what details to provide, see https://www.gov.uk.