Senior accounting officer – penalties and assessment

Senior accounting officer – penalties and assessment

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Senior accounting officer – penalties and assessment
  • When will a penalty apply?
  • Failure to comply with the main duty
  • Failure to provide a timely certificate or provision of an incorrect certificate
  • Failure to notify name
  • Interaction with other penalties
  • More than one SAO in a financial year
  • Reasonable excuse
  • Penalty procedure
  • Step 1 – Penalties Consistency Panel (‘the Panel’)
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
Popular documents