Senior Accounting Officer Guidance

SAOG22200 - Appeals: who can make an appeal

Appeal rights are restricted to the person on whom the penalty is assessed.

If the penalty is assessed on a company for a failure to notify the name of its Senior Accounting Officer (SAO), only the company has a right of appeal. An appeal may be made on the company바카라 사이트™s behalf by an agent it has authorised us to deal with.

If the penalty is assessed on an SAO

• for failure to carry out the main duty
• for failure to provide a certificate or
• for providing a carelessly or deliberately inaccurate certificate

only the SAO has the right of appeal. An appeal may be made on the SAO바카라 사이트™s behalf by an agent they have authorised us to deal with. Any such authority should be given to the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker.

FA09/SCH46/PARA10