Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance consultation outcome
Updated 9 June 2025
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Introduction
HMRC has published draft guidance on Multinational Top-up Tax and Domestic Top-up Tax in tranches prior to the publication of the HMRC guidance manual. A final tranche will be published in January 2025 followed by a further consultation round, which will provide an opportunity to provide comments on the manual before it is published in spring.
Reponses
HMRC will not provide a summary of responses, but will reflect responses where appropriate in revisions or additions to the guidance manual.
Next steps
The guidance manual will continue to be updated and revised following publication and stakeholders may continue to provide comments on the HMRC guidance manual after publication.
HMRC may contact respondents directly to discuss consultation responses where necessary.
Please note that, where a point from a consultation response has not been reflected in the guidance manual, this may be due to time constraints, rather than a decision not to act.
Please view the Multinational Top-up Tax and Domestic Top-up Tax collection page on 바카라 사이트 to see other releases of HMRC draft guidance.