Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance
- From:
- HM Revenue & Customs
- Published
- 12 September 2024
- Last updated
- 9 June 2025 — See all updates
Read the full outcome
Detail of outcome
Consultation responses have been reviewed and have been, or will be, reflected in the HMRC guidance manual where appropriate.
Please view the Multinational Top-up Tax and Domestic Top-up Tax collection page to see other releases of HMRC draft guidance.
Original consultation
Summary
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 consultation closesran atfrom
to
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HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.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HMRC invites comments from stakeholders on this draft guidance.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 begin following the review of consultation responses.
A supplementary release of draft guidance will follow in due course. This will include remaining draft guidance on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and the undertaxed profits rule (UTPR).
Documents
Multinational Top-up Tax and Domestic Top-up Tax - further guidance September 2024 DRAFT
ODT, 769 KB
This file is in an OpenDocument format
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Updates to this page
Published 12 September 2024
Last updated 9 June 2025
href="#full-history">+ show all updates
-
Published consultation outcome.
-
First published.
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Update history
2025-06-09 09:30
Published consultation outcome.
2024-09-12 13:49
First published.
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HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.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HMRC invites comments from stakeholders on this draft guidance.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 begin following the review of consultation responses.
A supplementary release of draft guidance will follow in due course. This will include remaining draft guidance on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and the undertaxed profits rule (UTPR).
Documents
Multinational Top-up Tax and Domestic Top-up Tax - further guidance September 2024 DRAFT
ODT, 769 KB
This file is in an OpenDocument format
Share this page
The following links open in a new tab
Updates to this page
-
Published consultation outcome.
-
First published.
Sign up for emails or print this page
Update history
2025-06-09 09:30
Published consultation outcome.
2024-09-12 13:49
First published.