Closed consultation
Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance
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HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.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HMRC invites comments from stakeholders on this draft guidance.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A supplementary release of draft guidance will follow in due course. This will include remaining draft guidance on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and the undertaxed profits rule (UTPR).