UK HMRC Consulting on Extension and Enhancement of the Uncertain Tax Treatment Regime

UK HMRC has launched a public consultation on extending and enhancing the Uncertain Tax Treatment (UTT) regime, which requires large in-scope taxpayers to notify HMRC of an uncertain tax treatment. The deadline for comments is 4 June 2026.

---

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Consultation description

This consultation sets out government proposals to extend and enhance the Uncertain Tax Treatment (UTT) regime. It aims to reduce the legal interpr…