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UK HMRC Sending Notifications to Groups Subject to Pillar 2 Multinational Top-up Tax and Domestic Top-up Tax

25 March 2025

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Approved Changes

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United Kingdom

UK HMRC published Issue 129 of Agent Update on 19 March 2025, which contains technical updates and reminders. Among other things, an update is provided on the UK implementation of the Pillar 2 Multinational Top-up Tax and Domestic Top-up Tax, including that direct communications will be sent to in-scope groups during the week commencing 31 March 2025. --- Update on UK implementation of Multinational Top-up Tax and Domestic Top-up Tax Previous editions of Agent Update most recently Agent Update 121, Agent Update 114, Agent Update 111 explained that work is ongoing at UK level to implement changes to the international...