Income tax research workspace | LocalGAAP UK

A governed UK reporting research perimeter for income tax, including current authority, facts, transition, professional judgment, review, and group-reporting impact.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Entity and legal perimeter
  • Current authoritative sources
  • Judgments, elections, and transition
  • Presentation and disclosure
  • Reviewed group impact

Public knowledge 01

Decision areas

  1. 01

    Current-tax perimeter and taxable-profit bridge

  2. 02

    Temporary differences and deferred-tax recognition

  3. 03

    Tax rates, loss utilisation, recoverability, and measurement

  4. 04

    Business combinations, group relief, and uncertain positions

  5. 05

    Presentation, reconciliation, and disclosure

Public knowledge 02

Evidence packet

  1. 01

    Returns, computations, ledgers, and legal-entity data

  2. 02

    Tax-basis schedules, attributes, and expiration profiles

  3. 03

    Forecasts, loss-utilisation support, and rate sources

  4. 04

    Correspondence, specialist opinions, and review approvals

Public knowledge 03

Governed outputs

  1. 01

    Current and deferred tax package

  2. 02

    Recoverability and uncertainty record

  3. 03

    Rate reconciliation and rollforward controls

  4. 04

    Disclosure and group-reporting tax bridge

Public knowledge 04

Source-to-workflow route

  1. 01

    Primary source

  2. 02

    Entity facts

  3. 03

    Professional assessment

  4. 04

    Reviewer decision

  5. 05

    Group impact

Reading path

LLM-readable guide

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