HMRC have brought together its collection of guidance on the multinational top-up tax and domestic top-up tax, which can now be accessed from a single landing page. This includes HMRC’s latest guidance, How to prepare for the Multinational Top-up Tax and the Domestic Top-up Tax, which it published on 11 July 2024, but which appears to have been written earlier on (for example, saying that HMRC are ‘aiming to complete’ an online registration service, when the registration service was launched in May 2024).
HMRC have brought together its collection of guidance on the multinational top-up tax and domestic top-up tax, which can now be accessed from a single landing page. This includes HMRC’s latest guidance, How to prepare for the Multinational Top-up Tax and the Domestic Top-up Tax, which it published on 11 July 2024, but which appears to have been written earlier on (for example, saying that HMRC are ‘aiming to complete’ an online registration service, when the registration service was launched in May 2024).