UK HMRC has published a policy paper on further amendments to the Multinational Top-up Tax and Domestic Top-up Tax, including updates to align UK legislation with administrative guidance published by the OECD in January 2025, as well as amendments to ensure the UK legislation remains consistent with the commentary and administrative guidance to the GloBE rules. Click the following link for further information, including the draft legislation and explanatory notes.
---
Multinational Top-u…