Policy paper

Large businesses: notification of uncertain tax treatment

This measure is about introducing a requirement for large businesses to tell HMRC about uncertain tax treatments.

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Documents

Draft legislation

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Explanatory note

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Uncertain tax treatment guidance

Details

As a large business, you will need to tell HMRC if you adopt an uncertain tax treatment defined by our notification criteria and subject to a monetary threshold set out in legislation.

Read the ‘Notification of uncertain tax treatment by large businesses’ consultation and summary of responses.

Published 20 July 2021
Last updated 19 August 2021 + show all updates
  1. Uncertain tax treatment guidance has been added.

  2. First published.