The rules on Senior Accounting Officers’ responsibilities, introduced by s93 FA 2009, are some of the most controversial aspects of this year’s Finance Act. John Whiting, Tax Policy Director of the CIOT, talks to Simon Wilks, tax investigations partner with PricewaterhouseCoopers and CIOT representative on the group HMRC consulted with over the SAO guidance, about the SAO rules. Simon talks through which companies are affected, who is an SAO, what has to be done and when – and how this is all impacted by the HMRC guidance.
