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UK HMRC Consults on Further Draft Guidance on Multinational Top-up Tax and Domestic Top-up Tax

17 September 2024

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Approved Changes

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United Kingdom

UK HMRC has launched a consultation on further draft guidance on the Multinational Top-up Tax and Domestic Top-up Tax, including new and updated pages of the manual. The consultation closes on 23 October 2024. --- Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance Consultation description HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.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 HMRC invites comments from stakeholders on this draft guidance.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...