Following consultation, HMRC have published guidance on the duties of senior accounting officers of large qualifying companies.
The duties are set out in FA 2009, Sch 46 and this will affect companies with either or both of:
- Relevant turnover:
More than £200 million.
- Relevant balance sheet total:
More than £2 billion.
The guidance can be found here, and questions should be addressed to Vanessa Woodward. Emails can be sent by following the link here. Parties can also ring 020 7147 3692.