Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Requirements definition

What does Requirements mean? In Development Consent Order (DCO) practice, Requirements are the binding conditions that regulate how, when and on what detailed terms the authorised development may proceed. They typically oblige the undertaker to submit and secure approval of detailed design, construction, and environmental management documents (for example, CEMP, traffic, landscape, contamination and archaeology plans) before commencement, phased works or operation. The term is used in legislation: section 120 of the Planning Act 2008 permits a DCO to impose “requirements”. In most DCOs they are set out in a schedule (often Schedule 2) and function similarly to planning conditions under the Town and Country...

UK Senior Accounting Officer regime: qualifying companies, group rules, covered taxes, SAO identification and certification, HMRC notification, time limits and penalties

Published by a LexisNexis Tax expert

Practice notes

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The senior accounting officer (SAO) regime

Introduced under Schedule 46 to the Finance Act 2009 (FA 2009), the senior accounting officer (SAO) regime is designed to ensure qualifying companies maintain adequate tax accounting arrangements so that the correct tax liabilities are reported to HMRC. It applies to financial years beginning on or after 21 July 2009. The regime’s objective is supported by:

a qualifying company’s obligation to notify HMRC of the identity of its SAO or, where there were successive SAOs in the relevant financial year, each individual who served as SAO for any part of that year
the SAO’s main duty to take reasonable steps to ensure the qualifying company has appropriate tax accounting arrangements in place
the SAO’s obligation to submit a certificate for each financial year confirming that appropriate tax accounting arrangements existed or, if not, explaining the deficiencies and, although not a legal requirement, often outlining what actions are being taken to address them
HMRC’s discretion to levy penalties on a qualifying company and/or an SAO for failures to comply with the SAO rules

The regime complements...

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Web page updated on 22/05/2026

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