Updates: Multinational Top-up Tax and Domestic Top-up Tax
2026
Calculating the effective tax rate: Covered tax balance: Covered taxes
Added detail of the FA26 changes to the DTT treatment of group relief payments
Administration: The information return: Making elections
Added details of the transitional extension to the deadline for elections introduced by Finance Act 2026
2025
Multinational Top-up Tax and Domestic Top-up Tax
MTT manual published