Policy paper

Tax administration: large businesses transparency strategy

This applies to the 2,000 or so largest businesses in the UK.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Tax administration: large businesses transparency strategy

HTML

Draft clause 65

PDF, 148 KB, 14 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 65

PDF, 88.9 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will introduce a requirement for all large businesses to publish an annual tax strategy, in so far as it relate to UK activities, approved by the business’s executive board.

Published 9 December 2015