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  1. Home
HMRC internal manual

Multinational Top-up Tax and Domestic Top-up Tax

From:
HM Revenue & Customs
Published
5 August 2025
Updated:
5 August 2025 - See all updates
  1. Back to contents
  2. MTT10000

MTT15000 - Scope: Safe harbours: Contents

For guidance on the transitional UTPR safe harbour, see MTT62910.

  1. MTT15100
    QDMTT safe harbour: Contents
  2. MTT15900
    Transitional safe harbour: Contents
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