Statutory guidance

How to notify HMRC of an uncertain tax treatment

Published 1 April 2022

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This publication is available at https://www.gov.uk/government/publications/notice-made-under-paragraph-86-of-schedule-17-to-the-finance-act-2022/how-to-notify-hmrc-of-an-uncertain-tax-treatment

The text on this page has force of law.

Paragraph 8(6) of Schedule 17 to the Finance Act 2022 allows HMRC to specify, by public notice, the information required in a notification. Along with specifying how that notification will be submitted and the form of the notification.

HMRC requires that notifications under paragraph 8(2) of Schedule 17 to the Finance Act 2022 must include the:

  • company or partnership name to which the uncertainty relates
  • tax regime to which the notification relates
  • company registration number (if relevant)
  • tax reference, for example:
    • the Unique Tax Reference
    • VAT Registration number
    • PAYE reference
  • annual return period or financial year to which the notification relates
  • return periods affected by the uncertainty or uncertainties

For each uncertainty include:

  • whether the notification is being made due to:
    • a provision being recognised in the accounts to reflect that a different tax treatment may be applied to the transaction (paragraph 10(2))
    • the treatment not being in accordance with the way which it is known that HMRC would interpret or apply the law (paragraph 10(3))
  • the facts or description of the transaction or position that created the uncertainty
  • details of the uncertainty and alternatives to the tax treatment
  • any relevant statute, case law and HMRC guidance relating to the tax uncertainty
  • an indication of the amount of tax relating to the uncertainty — where notification is required under both triggers (paragraph 10(2) and (3)), and where the potential tax advantages differ, the largest amount must be disclosed
  • confirmation that the notification is correct
  • details of person submitting the notification, including capacity
  • the date of submission

If a notification does not include all this information, it will not be accepted by HMRC as valid.

The terms used in this Notice have the same meaning as in Schedule 17 to the Finance Act 2022.

The notification containing the information must be made using the Notify HMRC about an uncertain tax treatment form.

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