OECD Pillar 2 communications – concerning the Multinational Top-up and the Domestic Top-up taxes
15 Jul 2024
HMRC have shared letters that are the latest educational comms to be issued regarding the UK adoption of Organisation for Economic Cooperation and Development (OECD) Pillar 2. These letters are being issued this month and represent the third Pillar 2 update in the series being issued to the impacted population – following updates that were sent in June and November last year. The letters are being sent to taxpayers who HMRC consider to be in scope of the new Multi-national Top-up (MTT) and Domestic Top-up (DTT) taxes, taxpayers who have asked to be on HMRC’s mailing list, and interested agents.
Copies of both the Large Business and WMBC versions of the letter are provided below.