MTT61040 - Charging mechanisms: The charge: The amount charged
The amount of MTT for which a responsible member is liable is determined by a four-step process:
Step 1: Of the group’s members for which the responsible member is responsible, determine which have top-up amounts or additional top-up amounts, and the extent of those amounts.
Step 2: Determine how much of each of those amounts should be attributed to the responsible member (see MTT61050).
Step 3: Add together the amounts attributed to the responsible member.
Step 4: If the total amount is not in sterling, convert it to sterling (see MTT09100).
Domestic Top-up Tax
Guidance on this page is not applicable for Domestic Top-up Tax, which does not include the concept of responsible members. See MTT65030 for the equivalent page for DTT.