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HM Revenue and Customs Brief 37/09


HM Revenue and Customs -Tax Authorities

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Issued 2 July 2009

Duties of Senior Accounting Officers of large qualifying companies

Draft guidance

Who needs to read this?

Senior Accounting Officers of large qualifying companies as set out in Schedule 46 of the Finance Bill 2009.


Following the announcement of this measure in Budget 2009 HM Revenue & Customs has carried out consultation with interested external stakeholders in formulating guidance .The draft guidance attached to this brief is the result of that consultation. Although still in draft form the guidance is in an advanced state. It is not anticipated that the final guidance, to be published by the end of July 2009, will vary substantively from the draft guidance (PDF 107K).

Further information

If you have any questions on this guidance please contact John Roche:

Email John Roche

Tel: 020 7147 3685.

The final guidance will be published by the end of July 2009

About the Author

Crown Copyright 2009.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.

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Article Published/Sorted/Amended on Scopulus 2009-07-03 22:00:16 in Tax Articles

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