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.
The consultation proposes extending UTT to capture more legal interpretation uncertainties and seeks views on widening scope and implementing changes.
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 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.
A consultation on measures intended to improve large business tax compliance.
A consultation on measures intended to improve large business tax compliance.