Order PaperContact us

Today Browse Your MP Calendar

Profit fragmentation · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Profit fragmentation

This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.

Last fetched 04 May 2026 · gov.uk

Documents

Profit fragmentation Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

Tax avoidanceTax evasion and avoidance

Source

Related policy papers

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

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

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Plastic Packaging Tax — mechanically recycled plastic packaging

Related policy papers

UK-Gulf Cooperation Council (GCC) trade deal: conclusion summary

Building Control Independent Panel report: government response

Building Control Independent Panel report

Grenfell Tower Inquiry: public engagement policy