Nuclear Decommissioning Authority tax strategy
Tax strategy for the Nuclear Decommissioning Authority (NDA) group.
Documents
Details
HMRC requires a published tax strategy for organisations that fall within either of the definitions below:
1) A UK group, sub-group, company or partnership, that in the previous financial year had one or both of a:
- turnover over £200 million
- balance sheet total over £2 billion
2) UK companies or groups that are part of a Multi-National Enterprise (MNE) group that meets the Organisation for Economic Co-operation and Development’s (OECD’s) ‘Country-by-Country Reporting’ framework threshold of global turnover over 750 million euros.
The NDA group falls within these definitions and therefore requires a published tax strategy.
Updates to this page
Last updated 9 June 2023 + show all updates
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Updated version of the tax strategy added
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Updated with the latest NDA tax strategy.
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Revised version of NDA Tax Strategy
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First published.