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The Senior Accounting Officer (SAO) provisions do not apply to all companies. They only apply to ‘qualifying companies’ (see SAOG11000 onwards) which can include those managed by Large
Business or Wealthy and Mid-sized Business Compliance directorate.
For the largest and most complex businesses HMRCs approach is to engage directly through a Customer Compliance Manager (CCM). If your business has been allocated a CCM you should follow the
guidance for businesses managed by Large Business.
Businesses defined by HMRC as mid-sized businesses do not have a CCM allocated to them.
For HMRC operational purposes a mid-sized business is defined as having either or both a:
For businesses which are qualifying for SAO (see SAOG11000 onwards) and which fall into this definition, but which do not have an allocated CCM you should follow the guidance in this manual
for businesses managed by the Mid-sized Business Customer Engagement Team (CET) or a Caseworker.
The address for most mid-sized business customers to send notifications, certificates or other correspondence is:
The address for notifications, certificates or other correspondence relating to mid-sized business oil and gas customers is:
MSB Oil & GasWealthy/Mid-sized Business ComplianceHM Revenue and CustomsSO895NewcastleNE98 1ZZ
For information about when you should write to HMRC and what details to provide, see https://www.gov.uk.