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.

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 19 August 2021 — See all updates

This publication was withdrawn on 27 October 2021

This page is out of date, see updated policy documents.

Documents

Large businesses: notification of uncertain tax treatment

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Draft legislation

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Explanatory note

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Uncertain tax treatment guidance

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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.

Published 20 July 2021
Last updated 19 August 2021 + show all updates

1. 19 August 2021

   Uncertain tax treatment guidance has been added.

2. 20 July 2021

   First published.