Saog10300 - about senior accounting officer provisions: taxes included - hmrc internal manual

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SAOG10300 - ABOUT SENIOR ACCOUNTING OFFICER PROVISIONS: TAXES INCLUDED The Senior Accounting Officer provisions of Schedule 46 FA09 apply to the accounting arrangements that allow the


relevant liabilities to be calculated for: * Corporation Tax including Quarterly Instalment Payments and any amount assessable as if it were CT * Value Added Tax * Pay As You Earn *


Insurance Premium Tax * Stamp Duty Land Tax * Stamp Duty Reserve Tax * Petroleum Revenue Tax * Customs Duties * Excise Duties including Air Passenger Duty * Bank Levy. Those accounting


arrangements may have a degree of commonality with the accounting arrangements for taxes that are not in the list above. FA09/SCH46/PARA14 (3) Previous page Next page Print this page