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Official guidance
Senior Accounting Officer Guidance

SAOG18000 · In what circumstances is a penalty chargeable

  • SAOG18100 · Overview
  • SAOG18200 · Types of penalty
  • SAOG18300 · Failure to notify Senior Accounting Officer name on time
  • SAOG18400 · Failure to comply with the main duty
  • SAOG18500 · Failure to provide a certificate
  • SAOG18550 · Senior Accounting Officer identity not notified by company
  • SAOG18600 · Certificate provided containing a careless or deliberate inaccuracy
  • SAOG18700 · Who is liable to a penalty if there is more than one SAO
  • SAOG18800 · Discussing a penalty - confidentiality
  • SAOG18850 · Exercising discretion whether to assess an SAO penalty
  • SAOG18875 · Exercising discretion whether to assess an SAO penalty – examples
  1. Senior Accounting Officer Guidance
  2. In what circumstances is a penalty chargeable: contents

SAOG18000 | In what circumstances is a penalty chargeable: contents

From HM Revenue & Customs · Senior Accounting Officer Guidance

Contents11 entries

  1. SAOG18100In what circumstances is a penalty chargeable: overview
  2. SAOG18200In what circumstances is a penalty chargeable: types of penalty
  3. SAOG18300In what circumstances is a penalty chargeable: failure to notify Senior Accounting Officer name on time
  4. SAOG18400In what circumstances is a penalty chargeable: failure to comply with the main duty
  5. SAOG18500In what circumstances is a penalty chargeable: failure to provide a certificate
  6. SAOG18550In what circumstances is a penalty chargeable: Senior Accounting Officer identity not notified by company
  7. SAOG18600In what circumstances is a penalty chargeable: certificate provided containing a careless or deliberate inaccuracy
  8. SAOG18700In what circumstances is a penalty chargeable: who is liable to a penalty if there is more than one SAO
  9. SAOG18800In what circumstances is a penalty chargeable: discussing a penalty - confidentiality
  10. SAOG18850In what circumstances is a penalty chargeable: exercising discretion whether to assess an SAO penalty
  11. SAOG18875In what circumstances is a penalty chargeable: exercising discretion whether to assess an SAO penalty – examples
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