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Updates: Uncertain Tax Treatments by Large Businesses Manual

2023

28 April 2023 published amendments

Penalties: contents

adding a new guidance page

adding a new manual page

minor reformatting

update

Adding a new page of guidance covering exercise of discretion

Penalties: circumstances in which a penalty is chargeable overview

removed a page as added incorrectly

Added a brand new page UTT17150 covering exercise of discretion - overview.

13 March 2023 published amendments

Notification process: notification deadlines

Replacing previous Kamfite Ltd example with a brand new one covering VAT and CT - ensuring it provides clarity re no double notification requirement.

2022

7 December 2022 published amendments

Penalties: assessing a penalty: penalty assessment details

All text redacted as is not longer applicable to external users.

5 December 2022 published amendments

Penalties: assessing a penalty: penalty assessment details

Guidance section will be redacted as is no longer applicable. Ticket will be sent to the contact@hmrc-content.deskpro.com to action.

Guidance section will be redacted as is no longer applicable.

2 August 2022 published amendments

Threshold test: related amounts

Clarification on threshold test and related amounts

Notification criteria: HMRC's known position

Clarification on employment status uncertainties, with an example

28 February 2022 published amendments

Notification Process: notification requirement and form

link updated

link repaired and minor reformat

minor formatting

minor reformat

Notification criteria: HMRC's known position

minor reformatting

table reformatted

minor reformatting

Exemptions: general exemption

minor reformatting

Penalties: circumstances in which a penalty is chargeable overview

legislation references updated

Notification process: contents

legislation reference updated

minor reformat

Threshold test: relevant period

update to legislation reference

Threshold test: the expected amount

legislation reference updated

Threshold test: tax advantage

minor reformat

legislation reference updated

Threshold test: overview

legislation reference updated

Exemptions: overview

minor reformat

Threshold test: related amounts

legislation reference updated

Threshold test: expected amount- losses

minor reformat. legislation ref changes

Notification criteria: tax provisions

minor reformatting

Scope: entities in scope

minor reformatting

Scope: turnover and balance sheet

minor reformatting

Scope: overview

minor reformatting

25 February 2022 published amendments

Penalties: Uncertain Tax Treatment appeals

repair link

change to email link

repair of link

24 February 2022 published amendments

Penalties: assessing a penalty: contents

minor reformatting

Notification criteria: overview

minor reformatting

review date added

Exemptions: general exemption

minor reformatting

Penalties: contents

minor reformatting

Scope: contents

minor reformatting

Threshold test: contents

minor reformatting

review date added