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

Documents

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

HTML

Draft legislation

PDF, 133 KB, 4 pages

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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.

Published 30 October 2024