Commentary

V5.214 Notification of Senior Accounting Officer

Part V5 Compliance, enforcement and appeals

V5.214 Notification of Senior Accounting Officer

Duties of Senior Accounting Officers

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'.

The notification must be made (by such means and in such form as HMRC reasonably specify) no later than the end of the period for filing accounts for the financial year, or such later time as HMRC may allow for the provision of a certificate (for which see V5.215)1.

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