Closed consultation

Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance

From:
HM Revenue & Customs
Published
12 September 2024

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

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 ran from
to

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HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.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HMRC invites comments from stakeholders on this draft guidance.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A supplementary release of draft guidance will follow in due course. This will include remaining draft guidance on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and the undertaxed profits rule (UTPR).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

Updates to this page

Published 12 September 2024

Sign up for emails or print this page

Related content