The UK is implementing Pillar 2 of the OECD's global minimum tax agreement, which introduces a Multinational Top-up Tax (applying to large multinational enterprises with global revenue over €750m) and a Domestic Top-up Tax (applying to large UK-resident companies). HM Revenue & Customs leads implementation through the Multinational Enterprises (Financial Transparency) Bill, with active consultation on draft guidance and further amendments ongoing.
In response to: Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
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This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
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.
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.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.