Multinational Top-up Tax and Domestic Top-up Tax
This collection is for anyone who needs to refer to publications about these taxes, including policy papers, consultations, and direct mailing to HMRC customers.
In October 2021, more than 135 countries, including the UK, reached an agreement known as Pillar 2 to ensure that the largest corporate groups will be subject to a minimum rate of tax by enacting a global minimum corporate tax rate of 15%.
As part of that agreement, the government has introduced 2 new taxes in the UK: the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). These taxes apply to accounting periods beginning on or after 31 December 2023.
A new IT system is being developed to administer the new taxes. Companies are now able to register for the taxes.
Contacts
If you have a technical question about the implementation of the Multinational Top-up Tax or the Domestic Top-up Tax, you can email us.
Policy papers
Policy papers that outline the detail and intentions behind the Multinational Top-up Tax and Domestic Top-up Tax.
Webinars
Our webinars are aimed at businesses that must comply with the new Pillar 2 rules. They will also support external agents or firms that provide advice on Pillar 2 to those businesses. The first took place on Wednesday 30 April and was recorded.
Our next webinar will take place on Thursday 10 July and will cover:
- the purpose of OECD Pillar 2 Transitional Safe Harbour
- the Transitional Safe Harbour requirements
- qualified country-by-country reports
- adjustments to figures used for the purposes of the Safe Harbour
- tests to qualify for the Transitional Safe Harbour
- transitional Safe Harbour election and compliance requirements
Use this registration link to sign up for the webinar.
We recognise the short timescale. For those who cannot attend the webinar, it will be recorded and the recording will be made available on GOV.UK shortly afterwards.
Future webinars will be listed on this page and on HMRC email updates, videos and webinars for tax agents and advisers. Webinars will be recorded and later made available on GOV.UK.
Public consultations
Consultations on the implementation of Pillar 2 and HMRC’s draft guidance, including summaries of public responses.
Guidance
This guidance will help agents and other customers who are likely to be affected by the Multinational Top-up Tax and/or the Domestic Top-up Tax. The information about how to prepare for the new taxes has been included in direct mailings to customers.
Report Pillar 2 top-up taxes
Use your organisation Government Gateway user ID to register to report Domestic Top-up Tax and Multinational Top-up Tax in the UK.
Updates to this page
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Published details of webinar taking place on 10 July 2025.
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Information on paying Pillar 2 top-up taxes has been added.
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Added new section about HMRC webinars.
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'Multinational Top-up Tax and Domestic Top-up Tax supplementary draft guidance' added to consultations section.
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Added 'Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance' to public consultations section and added new section 'Report Pillar 2 top-up taxes'.
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First published.