Updated HMRC guidance on Multinational Top-up Tax and the Domestic Top-up Tax

Published on: 10 April 2025

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Specialist Tax Regulatory Materials

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HMRC has updated its guidance page ‘Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax’. Information has been updated about registration and reporting requirements, and OECD standardisation and guidance.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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