Provide your insights to HMRC
The following is a request from HMRC that will be relevant mainly to large companies completing corporation tax returns.
Background
All companies must deliver correct and complete tax returns.
A company may not be able to do this if its tax accounting arrangements are not fit for purpose. These arrangements will range from how it accounts for its business transactions to how it works out its final tax liability.
Schedule 46 FA09 sets out rules for certain large companies. Those companies must establish and maintain their tax accounting arrangements and their Senior Accounting Officer (SAO) is responsible for ensuring that they do.
HMRC guidance on how a Senior Accounting Officer (SAO) for all companies must deliver correct and complete tax returns can be found at Senior Accounting Officer Guidance – HMRC internal manual – GOV.UK.
Further guidance on the notification and certificate submission process can be found at SAOG13000 and SAOG15000 respectively.
HMRC information request
HMRC is currently building a new digital service to facilitate the Senior Accounting Officers (SAO) notification and certificate submission process. We believe your knowledge of the process is invaluable and will help the design of the service.
Your insights are vital in helping us understand the challenges and needs of SAOs. This survey aims to gather information on your experiences working with SAOs and potential areas for improvement. Your responses will be kept confidential and used for internal HMRC research purposes only.
Please answer each question to the best of your ability. The survey should take approximately 10-15 minutes to complete.
