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SAOG10300 | About Senior Accounting Officer provisions: Taxes included

From HM Revenue & Customs · Senior Accounting Officer Guidance

The Senior Accounting Officer provisions of Schedule 46 FA09 apply to the accounting arrangements that allow the relevant liabilities to be calculated for:

  • Corporation Tax including Quarterly Instalment Payments and any amount assessable as if it were CT

  • Value Added Tax

  • Pay As You Earn

  • Insurance Premium Tax

  • Stamp Duty Land Tax

  • Stamp Duty Reserve Tax

  • Petroleum Revenue Tax

  • Customs Duties

  • Excise Duties including Air Passenger Duty

  • Bank Levy.

Those accounting arrangements may have a degree of commonality with the accounting arrangements for taxes that are not in the list above.

FA09/SCH46/PARA14 (3)