Multinational Top-up Tax and Domestic Top-up Tax

MTT55510 - Administration: Compliance: Appeals: Overview

The following pages provide some practical guidance on how decisions relating to MTT can be appealed.

MTT55520 provides guidance for making an appeal.

MTT55530 explains the situations in which a request to postpone a payment of MTT can be made.

MTT55540 provides more information on how an appeal will be concluded.

MTT55550 provides guidance on when HMRC will offer a review of the decision made in an appeal, and the review process for requesting a review.

The legislation on appeals can be found in part 12, schedule 14 to Finance (No.2) Act 2023.