Nuclear Decommissioning Authority tax strategy
Tax strategy for the Nuclear Decommissioning Authority (NDA) group.
Documents
Details
HMRC requires a published tax strategy for organisations that fall within either of the definitions below:
1) A UK group, sub-group, company or partnership, that in the previous financial year had one or both of a:
- turnover over 拢200 million
- balance sheet total over 拢2 billion
2) UK companies or groups that are part of a Multi-National Enterprise (MNE) group that meets the Organisation for Economic Co-operation and Development鈥檚 (OECD鈥檚) 鈥楥ountry-by-Country Reporting鈥� framework threshold of global turnover over 750 million euros.
The NDA group falls within these definitions and therefore requires a published tax strategy.