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What is this resource?

The UK's Senior Accounting Officer (SAO) rules were enacted in the Finance Act 2009 as Schedule 46. They are aimed at reducing the tax gap, through improvements in businesses’ tax governance and systems.

The rules require a qualifying company to identify who its SAO is, and that this person take reasonable steps to ensure that the company has appropriate tax accounting arrangements in place. Penalties apply if the rules are breached.

A brief overview of the rules and links to a number of useful HMRC resources are provided here.

This guide will provide you with...

  • An overview of the UK's SAO rules
  • Details of penalties that apply where SAO obligations are breached
  • Useful online resources from HMRC on how the SAO measure applies to companies and how it operates the legislation.
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Need further information on this topic?

For further information, or to discuss please contact Ray Farnan, or your usual PwC advisor.