MTT51400 - Administration: Filing member: Registration

The filing member is obliged to register with HMRC if:

Note that groups which have an ultimate parent located outside of the UK are still required to register.

This is set out in paragraphs 6, 8 and 9 of Schedule 14 to Finance (No.2) Act 2023.

Registration process

The filing member registers by providing to HMRC:

  • the name of the filing member,
  • the name of the ultimate parent (if different to the filing member),
  • the date of the first day of the first accounting period in which it becomes a qualifying multinational group (the ‘trigger day’), and
  • the end date of the accounting period in which the trigger day occurs.

The registration service is available online.

Registration date

The filing member must register with HMRC no later than six months after the last day of the accounting period in which the trigger day occurred.

Example

XYZ Ltd is the filing member of XYZ Group and is located in the UK. The group’s accounting periods are 12 months and end on 31 December each year. The group becomes a qualifying group for the first time for the period ending 31 December 2030. The first day of this period (the trigger day) is 1 January 2030.

The trigger day falls within the accounting period ending 31 December 2030. XYZ Ltd must register with HMRC by 30 June 2031.

Changes in registration information

If there is a change in the information that was submitted as part of the registration for MTT, the filing member must notify HMRC of the change by the later of:

  • 6 months after the day the change takes place, or
  • if the change occurs in the same period as the trigger day, the last day of that period.

The change must be notified using the HMRC service.

Groups comprised entirely of excluded entities

Where all of a group’s entities are excluded entities, it is not required to register.

Domestic Top-up Tax

The registration process will be the same process for DTT as for MTT. Where a group is obliged to register for both, it will be possible to do this by a single registration.

For DTT purposes, there is a different definition of 'trigger day' (see MTT50200).