Updates: Uncertain Tax Treatments by Large Businesses Manual
2023
Adding a new page of guidance covering exercise of discretion
Penalties: circumstances in which a penalty is chargeable overview
Added a brand new page UTT17150 covering exercise of discretion - overview.
Notification process: notification deadlines
Replacing previous Kamfite Ltd example with a brand new one covering VAT and CT - ensuring it provides clarity re no double notification requirement.
2022
Penalties: assessing a penalty: penalty assessment details
All text redacted as is not longer applicable to external users.
Penalties: assessing a penalty: penalty assessment details
Guidance section will be redacted as is no longer applicable.
Threshold test: related amounts
Clarification on threshold test and related amounts
Notification criteria: HMRC's known position
Clarification on employment status uncertainties, with an example
Notification Process: notification requirement and form
minor reformat
Notification criteria: HMRC's known position
minor reformatting
minor reformatting
Penalties: circumstances in which a penalty is chargeable overview
legislation references updated
Notification process: contents
minor reformat
Threshold test: relevant period
update to legislation reference
Threshold test: the expected amount
legislation reference updated
legislation reference updated
legislation reference updated
minor reformat
Threshold test: related amounts
legislation reference updated
Threshold test: expected amount- losses
minor reformat. legislation ref changes
Notification criteria: tax provisions
minor reformatting
minor reformatting
Scope: turnover and balance sheet
minor reformatting
minor reformatting
Penalties: Uncertain Tax Treatment appeals
repair of link
Penalties: assessing a penalty: contents
minor reformatting
Notification criteria: overview
review date added
minor reformatting
minor reformatting
minor reformatting
review date added