Policy paper

Pillar 2: Multinational Top-up Tax and Domestic Top-up Tax amendments

This tax information and impact note is about the amendments being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.

From:
HM Revenue & Customs
Published
30 October 2024
Last updated
6 November 2024 — See all updates

Documents

Multinational Top-up Tax and Domestic Top-up Tax — amendments

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Draft legislation

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Draft legislation (accessible version)

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Details

Multinational Top-up Tax and Domestic Top-up Tax are the UK’s adoption of the Pillar 2 Global Anti-Base Erosion (GloBE) rules agreed by the UK and other members of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework on base erosion and profit shifting.

This measure is comprised of amendments identified from stakeholder consultation and those necessary to ensure that UK legislation remains consistent with commentary to the GloBE rules agreed by the UK and other members of the Inclusive Framework.

Updates to this page

Published 30 October 2024
Last updated 6 November 2024 + show all updates

  1. Accessible version of draft legislation has been added.

  2. First published.

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