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<p>The Government is committed to ensuring all businesses pay their fair share of
tax in the UK and has taken significant steps to ensure that this objective is realised.
This includes introducing the Diverted Profits Tax in 2015, the Interest Restriction
Rules in 2017, and the Digital Services Tax from April 2020.</p><p> </p><p>HM Revenue
& Customs (HMRC) are responsible for the administration of the UK tax system.
HMRC use the most appropriate, cost-effective, and high-impact methods to support
all taxpayers in complying with their obligations, and impose sanctions on those who
do not.</p>
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