HMRC has published a notice which sets out information and documents that need to be included in a public interest business protection tax return filed under FA 2022 Sch 10 para 8(4). The requirements include:
the name, UTR, address and phone number of the person liable to the tax;
an analysis of the assets to which the tax applies;
a description of the disqualifying steps in relation to which the tax applies;
the name of the person carrying on the public interest business;
the date the person became liable, date the business entered into special measures, and date the £100m threshold condition was met;
the calculation of the tax; and
the name and declaration of the person completing the return.
HMRC has published a notice which sets out information and documents that need to be included in a public interest business protection tax return filed under FA 2022 Sch 10 para 8(4). The requirements include:
the name, UTR, address and phone number of the person liable to the tax;
an analysis of the assets to which the tax applies;
a description of the disqualifying steps in relation to which the tax applies;
the name of the person carrying on the public interest business;
the date the person became liable, date the business entered into special measures, and date the £100m threshold condition was met;
the calculation of the tax; and
the name and declaration of the person completing the return.
