Policy paper

Tax administration: large business special measures regime

This applies to just a very small number of large businesses who persistently engage in aggressive tax planning and/or who refuse to engage with HM Revenue and Customs (HMRC).

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

Documents

Tax administration: large business special measures regime

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Draft clause 66

PDF, 134 KB, 13 pages

Draft explanatory notes clause 66

PDF, 76 KB, 3 pages

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Details

This legislation will result in a business in this position being advised that it may be of risk of being put into special measures. A twelve month improvement period will then allow HMRC and the business to work together to resolve issues.

Published 9 December 2015