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Updated HMRC guidance on Multinational Top-up Tax and the Domestic Top-up Tax

HMRC has updated its guidance page ‘Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax’ with details about registration and reporting requirements, and OECD standardisation and guidance.

The updated guidance provides more detail about when and how to register. There is a whole new section 3.3 on reporting requirements, the UK self-assessment return and the GloBE Information Return (GIR), which is a standardised return that will facilitate the global administration of the Pillar 2 rules. Section 5.2 has been updated to add more details about OECD standardisation and guidance.

See Simon’s Taxes D4.302, D4.320.

New and updated HMRC guidance on changes for non-domiciled individuals

HMRC has published new guidance and updated numerous pages to reflect the changes for non-domiciled individuals from 6 April 2025.

Summary

HMRC has published new guidance as follows:

1. •

   Globally mobile employees ― a landing page to new guidance on Effect of residence on an employee’s liability to UK income tax, Overseas Workday