Next steps (part 3)
Published 27 November 2025
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This publication is available at /government/publications/help-with-investment-zones-gfc15/next-steps-part-3
Further questions
If you have any further questions after reading these Guidelines for Compliance you can contact us by email:Â ccgguidelinesforcompliance@hmrc.gov.uk.
Make sure you include the Guidelines for Compliance reference number (GfC15) in the subject line. If you have a Customer Compliance Manager (CCM) then copy them into the email.
Sending information by email carries certain risks. HMRC will assume that by sending information by email you understand and accept these risks.
Report tax fraud or avoidance to HMRC
If you identify suspected fraud, evasion or avoidance schemes you should report it to HMRC.
Legislation and Guidance
The most relevant legislation is:
The main sources of available guidance include:
Investment Zones in England - °Ç¸ç³Ô¹Ï
Maps of Investment Zones and Investment Zone tax sites - °Ç¸ç³Ô¹Ï
NIM01500 - Zero-rate of secondary NICs for Investment Zone employees