HMRC updates guidance on uncertain tax treatment notification requirements

Published on: 01 April 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated a page in its Uncertain Tax Treatment by Large Businesses manual by giving the force of law to updated guidance that details the content of a notification. New guidance has also been published on notifying HMRC about an uncertain amount of corporation tax, income tax (including PAYE) or VAT.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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