HM Revenue & Customs is consulting on extending the Notification of Uncertain Tax Treatment (UTT) regime to capture uncertain tax positions taken by large businesses, improving tax compliance monitoring and revenue protection. The issue also addresses broader concerns about HMRC's differential support for large versus small businesses and the need for better sectoral classification and impact modelling of tax policy changes.
This report examines whether HMRC’s approach to large business tax compliance is delivering value for money. Report type: value_for_money | Departments: ['HM Revenue and Customs'] | Topics: ['Money and tax', 'Tax and revenue']
The consultation proposes extending UTT to capture more legal interpretation uncertainties and seeks views on widening scope and implementing changes.
In response to: Uncertain Tax Treatment (UTT)
This is HM Revenue and Customs' screening equality impact assessment of Uncertain Tax Treatment (UTT).
In response to: Technical consultation: Uncertain Tax Treatment guidance
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
In response to: Notification of uncertain tax treatment for large businesses
This tax information and impact note sets out a new requirement for large businesses to notify HMRC when they take a tax position in their returns for VAT, Corporation Tax, or Income Tax (including PAYE) that is uncertain.
In response to: Notification of uncertain tax treatment by large businesses - second consultation
We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
A consultation into HMRC's process for risk profiling large businesses.
A consultation into HMRC's process for risk profiling large businesses.
A consultation into HMRC's process for risk profiling large businesses.
A consultation on measures intended to improve large business tax compliance.
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).
This applies to the 2,000 or so largest businesses in the UK.
A consultation on measures intended to improve large business tax compliance.
A consultation on measures intended to improve large business tax compliance.