UK HMRC Consulting on Supplementary Draft Guidance on Multinational Top-up Tax and Domestic Top-up Tax

UK HMRC has launched a public consultation on supplementary draft guidance on the Multinational Top-up Tax and Domestic Top-up Tax. The consultation closes at 11:59 pm on 8 April 2025. This includes guidance on the undertaxed profits rule (UTPR) and certain other provisions that have been amended or introduced in the current Finance Bill.

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Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance

Consultation description

HMRC has published a document of suppleme…