Policy paper

Large businesses: notification of uncertain tax treatment

This measure is about introducing a requirement for large businesses to tell HMRC about uncertain tax treatments.

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This page is out of date, see updated policy documents.

Documents

Draft legislation

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Explanatory note

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Uncertain tax treatment guidance

Details

As a large business, you will need to tell HMRC if you adopt an uncertain tax treatment defined by our notification criteria and subject to a monetary threshold set out in legislation.

Read the ‘Notification of uncertain tax treatment by large businesses’ consultation and summary of responses.

Updates to this page

Published 20 July 2021
Last updated 19 August 2021 + show all updates
  1. Uncertain tax treatment guidance has been added.

  2. First published.

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