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HMRC is consulting on supplementary draft guidance on multinational top-up tax and domestic top-up tax.
The draft guidance contains sections on flow-through entities, joint ventures, the insurance sector, additional top-up amounts, and other topics. It also covers the undertaxed profits rule and other provisions that have been amended or introduced in the current Finance Bill.
Comments on this draft guidance, as well as any previously released draft guidance should be emailed to Pillar2.consultation@hmrc.gov.uk by 8 April. HMRC says this will be the final release of draft guidance before publication of the manual.
