27.1 The Section 151 Officer is responsible for ensuring that appropriate advice is available to Directors on all taxation issues (excluding payroll) that affect the County Council, having regard to guidance issued by appropriate bodies and relevant/applicable legislation.
27.2 The Payroll Manager is responsible for ensuring that appropriate advice is available to Directors on all payroll taxation issues that affect the County Council, having regard to guidance issued by appropriate bodies and relevant/ applicable legislation.
27.3 The Section 151 Officer is responsible for ensuring that the County Council's tax records are maintained and that all tax payments are made, tax credits received, and tax returns submitted by their due date as appropriate, and tax transactions are properly accounted for.
27.4 Tax related documentation will be stored and be readily accessible for examination in accordance with the County Council's data retention policy and/or as directed by the Section 151 Officer.
