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  1. Home
HMRC internal manual

Multinational Top-up Tax and Domestic Top-up Tax

From:
HM Revenue & Customs
Published
5 August 2025
Updated:
5 August 2025 - See all updates
  1. Back to contents
  2. MTT50000

MTT54000 - Administration: Payments and interest: Contents

  1. MTT54010
    Overview
  2. MTT54100
    Payment date and interest
  3. MTT54200
    Group payment notices - Introduction
  4. MTT54210
    Effect of a group payment notice
  5. MTT54220
    Administration: Payments and interest: Group payment notices - The notice, time limits, and scope
  6. MTT54230
    Administration: Payments and interest: Group payment notices - Ring-fenced entities
  7. MTT54290
    Partnership payment notices
  8. MTT54300
    Relief of overpaid tax
  9. MTT54310
    Claiming relief of overpaid tax
  10. MTT54320
    Excessive amount repaid by HMRC
  11. MTT54400
    Effect of group payments and recovery of group payments
  12. MTT54410
    Effect of partnership payments and recovery of partnership payments
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