FAQ Regarding Schedule 46 FA 2009

Skills and Scale
FAQ Regarding Schedule 46 FA 2009

Effective for 2009, HM Revenue & Customs (HRMC) has introduced Schedule 46 of Finance Act 2009. The aim of this new legislation is to ensure that senior accounting officers (SAO) of large companies liable to taxes and duties in the United Kingdom are responsible for ensuring and certifying that appropriate tax accounting arrangements have been established and maintained.

 

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