Multinational Top-up Tax and Domestic Top-up Tax

MTT55010 - Administration: Compliance - Overview

The following pages provide some practical guidance on the compliance framework for MTT.

MTT55100+ explains the scope of a compliance check and provides guidance on how notice will be given within specific time-limits.

MTT55300+ provides information on the scope and time-limits for discovery assessments.

MTT55350+ provides guidance on HMRC determinations and when they can be used.

MTT55400+ gives further information on the types of penalties that may be raised in relation to MTT.

MTT55500+ provides guidance for appeals and reviews in respect of a decision relating to MTT.

Legislation on compliance is set out in Parts 6, 7, 8, 11 and 12 of schedule 14 to Finance (No.2) Act 2023