HMRC's Updated SAO Guidance: A Focus On The Main Duty

BROWSE BY TOPIC
  • Compliance
  • Corporation tax
  • DPT
  • Groups
  • Transactional tax
  • Employment taxes
  • Termination payments
  • Customs & Excise duties
  • Environmental taxes
  • IPT
  • VAT
  • BEPS
  • CFCs
  • Cross border
  • Double tax relief
  • Foreign profits
  • Residence
  • Transfer pricing
  • UK competitiveness
  • Withholding taxes
  • OMBs
  • Partnerships
  • CGT
  • IHT
  • Pensions & investments
  • Trusts & estates
  • Property taxes
  • REITs
  • SDLT
  • SDRT
  • Anti-avoidance
  • Appeals
  • Brexit
  • Compliance
  • HMRC Powers
  • Investigations
  • Litigation
  • Tax policy
  • Tax risk
NEWS CASES IN BRIEF ANALYSIS ONE MINUTE WITH PEOPLE & FIRMS TRACKERS AUTHORS ISSUE ARCHIVE
  • Card image Corporate taxes
    • Compliance
    • Corporation tax
    • DPT
    • Groups
    • Transactional tax
  • Card image Employment taxes
    • Employment taxes
    • Termination payments
  • Card image Indirect taxes
    • Customs & Excise duties
    • Environmental taxes
    • IPT
    • VAT
  • Card image International taxes
    • BEPS
    • CFCs
    • Cross border
    • Double tax relief
    • Foreign profits
    • Residence
    • Transfer pricing
    • UK competitiveness
    • Withholding taxes
  • Card image Private business taxes
    • OMBs
    • Partnerships
  • Card image Private client taxes
    • CGT
    • IHT
    • Pensions & investments
    • Trusts & estates
  • Card image Real estate taxes
    • Property taxes
    • REITs
  • Card image Stamp taxes
    • SDLT
    • SDRT
  • Card image Tax policy & administration
    • Anti-avoidance
    • Appeals
    • Brexit
    • Compliance
    • HMRC Powers
    • Investigations
    • Litigation
    • Tax policy
    • Tax risk
  • Home
  • Saved articles
  • Viewed articles
  • View virtual issue
  • View online issue
  • Login
  • Logout
  • E-newsletter
  • Advertise
  • About us
  • Help
  • News
  • Cases
  • In brief
  • Analysis
  • One Minute With
  • People & Firms
  • Trackers
  • Authors
  • Issue Archive
SEARCH
  1. Home
  2. Analysis
  3. HMRC’s updated SAO guidance: a focus on the main duty
  1. Home
  2. Analysis
  3. HMRC’s updated SAO guidance: a focus on the main duty
HMRC’s updated SAO guidance: a focus on the main duty © Copyright LexisNexis 2026. All rights reserved. 12 May 2021 Card image Jason Land Card image Laura Harper BDO Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

Login

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Username * Password * Remember me

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month. Register now Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '[email protected]' for further assistance.
Home >Articles > HMRC’s updated SAO guidance: a focus on the main duty HMRC’s updated SAO guidance: a focus on the main duty © Copyright LexisNexis 2026. All rights reserved. 12 May 2021 Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

Login

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Username * Password * Remember me

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month. Register now Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Tax Journal's 2025 Budget coverage Tax Journal's 2025 Budget coverage 1 /7 Management expenses: HMRC’s new nudge campaign Management expenses: HMRC’s new nudge campaign Anna Lucey , Constantine Christofi 2 /7 Medpro: better late than never Medpro: better late than never Stacey Cranmore 3 /7 No escape: the new IHT tax rules for pensions No escape: the new IHT tax rules for pensions Harriet Betteridge 4 /7 What time is it? A review of the Supreme Court’s decision in Prudential What time is it? A review of the Supreme Court’s decision in Prudential David Jamieson 5 /7 The trials and tribulations of interest withholding tax The trials and tribulations of interest withholding tax Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo 6 /7 Understanding the FIG regime Understanding the FIG regime Jo Bateson 7 /7 DefaultEditor Tax Journal's 2025 Budget coverage Management expenses: HMRC’s new nudge campaign Management expenses: HMRC’s new nudge campaign Anna Lucey , Constantine Christofi Medpro: better late than never Medpro: better late than never Stacey Cranmore No escape: the new IHT tax rules for pensions No escape: the new IHT tax rules for pensions Harriet Betteridge What time is it? A review of the Supreme Court’s decision in Prudential What time is it? A review of the Supreme Court’s decision in Prudential David Jamieson The trials and tribulations of interest withholding tax The trials and tribulations of interest withholding tax Bezhan Salehy , Rebecca Rose Understanding the FIG regime Understanding the FIG regime Jo Bateson NEWSRSS Read all Tax Journal authors for February 2 March 2026 UK posts record January budget surplus following increased tax receipts 25 February 2026 HMRC guidance on R&D relief in the creative sector 25 February 2026 Deferred remuneration for globally mobile employees 25 February 2026 New guidance on registering for VAT IOSS scheme 25 February 2026 CASESRSS Read all Lycamobile UK Ltd v HMRC 25 February 2026 A Ferguson and another v HMRC 25 February 2026 Genuine Care Homecare Services Ltd v HMRC 25 February 2026 Other cases that caught our eye: 27 February 2026 25 February 2026 MWL International Ltd 18 February 2026 IN BRIEFRSS Read all Crypto things 18 February 2026 / Peter Vaines Tax efficient trust planning with surplus income 18 February 2026 Suspended penalties 11 February 2026 / Peter Vaines The Supreme Court hearing in Orsted Sands 11 February 2026 / Alun Oliver Concerns over the scope of new conduct rules for advisers 14 January 2026 / Emma Rawson MOST READ Read all Mandatory agent registration: what we know so far 18 February 2026 / Jane Mellor Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact 11 February 2026 Alimahomed: the Upper Tribunal gives ‘remittance’ a real world interpretation 18 February 2026 / Emily Osborne To tax or not? Gourley revisited 25 February 2026 / Eloise Walker MWL International Ltd 18 February 2026 Copyright © 2026 LexisNexis Top

Từ khóa » Hmrc Sao