What we expect

For organisations with 51+ employees:

• Do you commit to pay your taxes where applicable and not engage in tax avoidance?
• We define tax avoidance as a deliberate attempt to get out of an obligation to pay tax by entering into a set of artificial arrangements which have little or no commercial purpose other than the reduction of a tax bill. For the avoidance of doubt, this does not include the use of tax reliefs or allowances that governments make available to companies, as long as the relief is claimed in a way which aligns with government policy intention.
• Do you provide information on your website or in your company accounts about your company’s approach to paying corporation tax?
• Do you commit to be transparent in your relationship with HMRC, providing all relevant information and to cooperate in resolving any disputes?
• Do you agree to provide appropriate excerpts from your company’s accounts to verify this information if required?

For organisations with less than 50 employees (streamlined version):

• Do you commit to pay your taxes where applicable, only use tax allowances for the purpose intended, and be transparent in your relationship with HMRC, providing all relevant information and to cooperate in resolving any disputes?

Evidence base – why is the Fair Tax component needed?