Corporate tax compliance

This subtopic covers certain special compliance and reporting obligations that apply to large businesses and their officers. In addition to the general requirements that apply to all businesses within the charge to corporation tax, such as the requirement to submit a complete and accurate tax return and associated information and the requirement to keep records, large businesses and their officers may be subject to one or more of the following:

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the senior accounting officer (SAO) regime
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country-by-country (CbC) reporting
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the requirement to publish a tax strategy, and
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the requirement to notify an uncertain tax treatment

Senior accounting officer (SAO) regime

The SAO regime aims to ensure that qualifying companies have adequate tax accounting arrangements in place so that the correct tax liabilities are reported to HMRC. It brings personal accountability to senior finance personnel for the failures of a company to furnish timely and accurate tax returns. For a summary of the key obligations imposed by the SAO rules, see the: Senior accounting officer (SAO) rules—checklist.

SAO requirements

For each financial year that a company is a qualifying company for the purposes

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Latest Tax News

Tax weekly highlights—5 February 2026

This week's edition of Tax weekly highlights includes: (1) completion of the House of Commons committee stage of Finance Bill 2026, (2) second reading of the National Insurance Contributions (Employer Pensions Contributions) Bill in the House of Lords, (3) analysis of the Court of Appeal’s decision in FS Commercial Ltd v HMRC concerning failure to produce VAT invoices to support claims for input tax deductions, (4) analysis of the Upper Tribunal’s decision in Mark Glenn Ltd v HMRC concerning the scope of the VAT zero rate for supplies to disabled persons of services of adapting goods to suit their condition, and (5) analysis of the First-tier Tax Tribunal’s decision in Hall v HMRC concerning a challenge to a joint and several liability notice under the anti-phoenixing rules in Schedule 13 to the Finance Act 2020.

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Tax analysis: In Mark Glenn Ltd v HMRC, the Upper Tribunal (UT) decided that supplies to women suffering hair loss could be zero rated under Group 12 Item 3 of Schedule 8 to the Value Added Tax Act 1994 (VATA 1994), as severe hair loss in women constituted a disability.

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