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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Duties of Senior Accounting Officers / V5.214 Notification of Senior Accounting Officer

V5.214 Notification of Senior Accounting Officer

Part V5 Compliance, enforcement and appeals

V5.214 Notification of Senior Accounting Officer

A 'Qualifying Company' must notify HMRC of the name of each person who was, at any time during the year, its 'Senior Accounting Officer'.

There is no set form of notification. However, the notification must be made no later than the end of the period for filing accounts for the financial year, or such later time as HMRC may allow

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.870 Changes to the VAT second-hand margin scheme

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

VATA 1994 Sch 8

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V18.102 Location of risk

275 Customs: export procedures

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.158 Value—price discounts and rebates

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

VAT 769 Notification of Insolvency

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V5.132C VAT assessment—'best judgement'

V17.136 Inward processing