WebView the full FAQ here. No. An employer is obligated under 14 CFR §§ 120.109(e) and 120.217(e) to conduct a return-to-duty drug or alcohol test prior to returning an employee to work following a violation. The type of return-to-duty test an employer must conduct depends on what type of violation triggered the requirement for the test. For example, if … WebOct 4, 2011 · Who Should Be Submitting the Certificate? The SOA of a qualifying company is responsible for providing HMRC with a certificate as set out in Section 46 stating whether the company has appropriate tax accounting arrangements or, where it does not, providing an explanation as to why.
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