Large businesses to publish UK tax strategy | KPMG | IE

Requirement for large businesses to publish UK tax strategy

Large businesses to publish UK tax strategy

In 2016, the UK enacted legislation requiring certain entities and groups to publicly disclose information relating to their UK tax strategy.

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Many of these entities face their first publication deadline as businesses with a 31 December year end are required to publish their tax strategy online by 31 December 2017. The rules have wide application and include all multinationals with both a UK presence and global annual revenues in excess of €750 million, irrespective of their size in the UK.

For those entities which have deferred addressing these new requirements (or may be unaware of them), now is the time to consider their reporting obligations.

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