Multinational Top-up Tax and Domestic Top-up Tax

MTT51010 - Administration: Filing member: Overview

MTT applies to a group as a whole but, to simplify compliance, a single entity in the group is responsible for dealing with all aspects of administration relating to the MTT with HMRC. This entity is referred to in the legislation as the ‘filing member’.

By default, the group’s ultimate parent is the filing member, even when the ultimate parent is located outside of the UK. However, it is possible to nominate a different company within the group to be the filing member.

The following pages contain further guidance on the filing member.

This is set out in part 2, schedule 14 to Finance (No.2) Act 2023.

Domestic Top-up Tax

The filing member for DTT will be the same as the MTT filing member. This is the case regardless of whether the filing member is the default filing member or a nominated alternative filing member.