Tackling the hidden economy: conditionality

This consultation is about conditionality, which is the proposal that access to some business services or licences should be dependent on businesses being registered for tax. Conditionality could help to make it as easy as possible to register for tax, and as difficult as possible for non-compliant businesses to evade their responsibilities.

This consultation does not propose firm policy measures, but seeks views on the principles conditionality and how it could help to ensure tax compliance. The evidence gathered through this consultation will be used to inform further policy development.