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MTT25000 | Calculating the effective tax rate: Covered tax balance: Contents

From HM Revenue & Customs · Multinational Top-up Tax and Domestic Top-up Tax

Contents16 entries

  1. MTT25010Calculating the effective tax rate: Covered tax balance: Calculating the covered tax balance
  2. MTT25100Calculating the effective tax rate: Covered tax balance: Covered taxes
  3. MTT25200Calculating the effective tax rate: Covered tax balance: Amounts to be excluded
  4. MTT25210Calculating the effective tax rate: Covered tax balance: Amounts to be included
  5. MTT25220Calculating the effective tax rate: Covered tax balance: Intra-group distributions
  6. MTT25230Calculating the effective tax rate: Covered tax balance: Refundable imputation tax
  7. MTT25300Calculating the effective tax rate: Covered tax balance: Post-filing adjustment of covered taxes
  8. MTT25310Calculating the effective tax rate: Covered tax balance: Post-filing adjustment of covered taxes - Effect of rate changes to deferred tax expense
  9. MTT25320Calculating the effective tax rate: Covered tax balance: Recalculation where covered taxes not paid
  10. MTT25400Calculating the effective tax rate: Covered tax balance: Non-marketable transferable tax credits
  11. MTT25500Calculating the effective tax rate: Covered tax balance: Controlled foreign company regimes
  12. MTT25510Calculating the effective tax rate: Covered tax balance: Blended CFC regimes
  13. MTT25511Calculating the effective tax rate: Covered tax balance: Blended CFC regimes - Applicable ETR of a CFC entity
  14. MTT25520Calculating the effective tax rate: Covered tax balance: Allocation of current taxes under cross-crediting regime
  15. MTT25600Calculating the effective tax rate: Covered tax balance: Carry-forward of negative covered tax balance where there is an adjusted profit
  16. MTT27000Calculating the effective tax rate: Covered tax balance: Deferred tax: Contents