UK issues more supplementary draft guidance on Pillar Two

The UK’s HMRC has issued supplementary draft technical guidance on the legislation implementing the Multinational Top-up Tax and Domestic Top-up Tax.

The United Kingdom's (UK) HM Revenue and Customs (HMRC), on 28 January 2025, released for consultation supplementary draft guidance in relation to the UK's implementation of the Organisation for Economic Co-operation and Development's (OECD) Pillar Two rules. This is the fourth tranche of draft guidance published by HMRC in relation to UK Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). Previous tranches were published in June 2023, December 2023 and September 2024. Consultati...

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Authors: Kashif Javed

Published Date: 07 February 2025