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Senior Accounting Officer sign-off

Taking reasonable steps

The SAO legislation, introduced in the 2009 Budget, requires the nominated SAO within a company to ensure that the company establishes and maintains appropriate tax accounting arrangements. For SAOs and those briefing SAOs a clear strategy must be put in place to ensure compliance with the new regime. The legislation puts tax firmly on companies’ agendas, creating an impetus for many to improve and transform the way in which they manage tax.

The SAO Toolkit

Ready, Steady, Sign – The SAO Toolkit   Ready, Steady, Sign – The SAO Toolkit
Our practical guide to help you prepare for the submission of the Senior Accounting Officer certificate, for year one and beyond.

News

  SAO-engage your regulator
The reactions that Deloitte has seen from both business and HMRC to the legislation and how engaging with your CRM should form a fundamental part of your response.
     
SAO: The latest views   SAO: The latest views
The latest views on SAO from HMRC and business.

Compliance and Tax transformation for companies affected by the SAO legislation

Senior Accounting Officer Rules   Senior Accounting Officer Rules - Sign-off, Sign-on or Sign-out?
How the SAO legislation impacts employers with an internationally mobile workforce.
     
  Enabling excellence in tax processes - what good looks like (PDF, 609 KB)
Best practice tax management in the context of the SAO legislation.

Getting the documentation right

  What do I do now? (PDF, 3907 KB)
With the SAO legislation in place, what steps should those with responsibility for tax in qualifying companies be taking now to achieve compliance?
     
  Senior Accounting Officer sign off – the draft guidance
Does it square the circle? (PDF 33 KB)
Does the guidance assist businesses in implementation of a high impact policy in a low impact way?
     
  Senior Accounting Officers for Large Companies: Technical Update 3 July 2009 (PDF, 53 KB)
Our summary of the latest version of the draft legislation and its draft accompanying guidance.
     
Deloitte Image   Senior Accounting Officer accountability survey
Tax and finance professionals' views on the proposed legislation.
     
Deloitte Image   Senior Accounting Officer sign-off: what does it mean in practice? 
Our latest insights from the consultation process and House of Commons Debate on the SAO measure.
     
Deloitte Image   Tax Accounting Systems - take reasonable steps now
Alan MacPherson, Deloitte partner, presents on the SAO measure and its practical implications for companies. The deck includes updates following the House of Commons debate held on 13 May.

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