SolvedUTT15000 | Notification process: contents
From HM Revenue & Customs · Uncertain Tax Treatments by Large Businesses Manual
Part 2 of Schedule 17 to Finance Act 2022 sets out the procedure for notifying HMRC regarding an uncertain tax treatment. The following pages provide more detail on the requirements, time limits and exemptions that apply.
Many businesses will want to engage with HMRC early to identify and resolve uncertainties rather than formally notify. Guidance on this is provided from UTT16000 onwards.