MTT53100 - Administration: The self-assessment return: Format and contents

The self-assessment return will contain information on the group’s liability to Multinational Top-up Tax and Domestic Top-up Tax.

More specifically, it will contain:

  • the group’s Pillar Two reference number, which is issued on registration for MTT and DTT
  • the accounting period start and end dates
  • the names and Corporation Tax UTRs of entities with a top-up tax liability
  • the quantum of the tax liability arising in respect each entity
  • the specific Pillar Two tax charge in respect of which any top-up tax liabilities arise (DTT, MTT-IIR or MTT-UTPR)
  • details of whether the group has made any of the following elections:
    • the election to use UK GAAP as an alternative basis for determining underling profits for the purposes of DTT calculations (see MTT21020)
    • the election to make one member of the group liable to pay the DTT chargeable on any member of the group for that period (see MTT65040)
    • the election to make one member of the group liable to pay the UTPR amounts that would other be allocated between qualifying members of the group located in the UK (MTT62330)

If the top-up tax liabilities for DTT, MTT-IIR and MTT-UTPR are all nil, the names and Corporation Tax UTRs of group entities in the UK do not need to be provided. However, a return is still required to be made unless a below threshold notification is in place.

The self-assessment return must be submitted using third party software.