Improving large business tax compliance

At Summer Budget 2015, the government confirmed its intention to consult on measures intended to improve large business tax compliance.

These measures are designed to drive further behavioural change in the large business population, embedding best practice in tax compliance in the population as a whole and equipping HMRC with additional tools to tackle the small number of large businesses which continue to engage in tax avoidance or aggressive tax planning, or resist full and open engagement with HMRC.