Consultation: Large business tax compliance

A consultation involves a targeted inquiry aimed at gathering expert insights to inform policy decisions. Typically lasting for several months, these consultations invite contributions from academics to provide evidence-based recommendations. The findings may support policy development, inform debates, or guide decision-making processes.

Description

Taxes from the nation’s large businesses account for around 40% of the total tax revenue collected by HM Revenue & Customs, while representing less than 0.1% of UK business. HMRC’s large business directorate works with approximately 2,000 of these businesses (typically those with an annu&hel