Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance
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Please view the Multinational Top-up Tax and Domestic Top-up Tax collection page to see other releases of HMRC draft guidance.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
Consultation description
HMRC has published a document of supplementary draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This release of draft guidance contains sections on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and other topics. It also contains draft guidance on the undertaxed profits rule (UTPR) and certain other provisions that have been amended or introduced in the current Finance Bill.
HMRC invites comments from stakeholders on this draft guidance, as well as any previously released draft guidance. This will be the final release of draft guidance before publication of the manual.
You can access previous releases of draft guidance on GOV.UK.
Documents
Updates to this page
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Published consultation outcome.
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First published.