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Senior accounting officers: Penalties on dormant company and SAO were upheld

By Mark McLaughlin, April 2020

Summary

Appeals against penalties imposed on a company and its senior accounting officer (SAO) for failing to notify HM Revenue and Customs (HMRC) of the SAO’s name and failing to provide a SAO certificate for the company were dismissed, notwithstanding that the company was dormant.

Background

The appellant company (C) was one of the nearly 100 companies in a group (DCT). The second appellant (ID) was the SAO of C and DCT. 

A business risk review meeting was held in December 2016 at DCT’s premises between HMRC officers and ID. In advance of the review meeting, a ‘group organisation chart’ (GOC) was sent to HMRC in October 2016, upon which SAO notifications and certificates were based. This GOC showed the group structure as at 30 September 2016.

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