UK HMRC published updated guidance on How to prepare for the Multinational Top-up Tax and the Domestic Top-up Tax, dated 6 August 2024. The main updates include changes to Section 4. HMRC online service and Section 5. Guidance, as well as a new subsection on common misconceptions under Section 6. Pillar 2 scope and compliance obligations, and a new Section 7. Transitional safe harbour. The new and updated guidance is as follows: --- 4. HMRC online service We're developing a new online service to enable businesses to meet their MTT and DTT obligations. This will include the ability to register,...