UTT15000 - Notification process: contents

Part 2 of Schedule 17 to Finance Act 2022 sets out the procedure for notifying HMRC regarding an uncertain tax treatment. The following pages provide more detail on the requirements, time limits and exemptions that apply.

Many businesses will want to engage with HMRC early to identify and resolve uncertainties rather than formally notify. Guidance on this is provided from UTT16000 onwards.

1. UTT15100

   Notification requirement and form
2. UTT15200

   Notification deadlines
3. UTT15300

   Failure to notify
4. UTT15400

   Interaction of notification with business risk reviews and senior accounting officer certificates