Next steps (part 3)
Published 27 November 2025
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This publication is available at https://www.gov.uk/government/publications/help-with-investment-zones-gfc15/next-steps-part-3
Further questions
If you have any further questions after reading these Guidelines for Compliance you can contact us by email: ccgguidelinesforcompliance@hmrc.gov.uk.
Make sure you include the Guidelines for Compliance reference number (GfC15) in the subject line. If you have a Customer Compliance Manager (CCM) then copy them into the email.
Sending information by email carries certain risks. HMRC will assume that by sending information by email you understand and accept these risks.
Report tax fraud or avoidance to HMRC
If you identify suspected fraud, evasion or avoidance schemes you should report it to HMRC.
Legislation and Guidance
The most relevant legislation is:
Section 1 to 4 of the National Insurance Contributions Act (NICA) 2022
Part 2A Capital Allowances Act 2001
Section 45O Capital Allowances Act 2001
The main sources of available guidance include:
Investment Zones in England - GOV.UK
HMRC UK Investment Zones information pack
Maps of Investment Zones and Investment Zone tax sites - GOV.UK
NIM01500 - Zero-rate of secondary NICs for Investment Zone employees