Summary

This manual concerns the notification of uncertain tax treatments by large businesses

Contents

  1. UTT11000
    Introduction
  2. UTT12000
    Scope: contents
  3. UTT13000
    Notification criteria: contents
  4. UTT14000
    Threshold test: contents
  5. UTT15000
    Notification process: contents
  6. UTT16000
    Exemptions: contents
  7. UTT17000
    Penalties: contents