Open consultation

Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance

• From: HM Revenue & Customs
• Published: 12 September 2024

Summary

We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.

This consultation closes at
11:59pm on 23 October 2024

Consultation description

HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax. This release of the draft HMRC guidance manual includes all previously released pages (including updates in some cases) in addition to newly drafted pages.

HMRC invites comments from stakeholders on this draft guidance. Publication of the manual will begin following the review of consultation responses.

A supplementary release of draft guidance will follow in due course. This will include remaining draft guidance on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and the undertaxed profits rule (UTPR).

Documents

Multinational Top-up Tax and Domestic Top-up Tax - further guidance September 2024 DRAFT

ODT, 769 KB

This file is in an OpenDocument format

Ways to respond

Email to:

pillar2.consultation@hmrc.gov.uk

Published 12 September 2024