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Official guidance
Multinational Top-up Tax and Domestic Top-up Tax

MTT45100 · Particular entities and adjustments: Investment entities

  • MTT45110 · Definitions of ‘investment entity’ and ‘insurance investment entity’
  • MTT45120 · Calculating the top-up amount of an investment entity
  • MTT45130 · Further adjustments required to adjusted profits and covered taxes
  • MTT45140 · The substance based income exclusion
  • MTT45150 · Calculating the effective tax rate of a territory
  • MTT45160 · Tax transparency election
  • MTT45190 · Attributing top-up amounts to responsible members
  • MTT45200 · Safe harbours
  • MTT45210 · Domestic Top-up Tax
  1. Particular entities and adjustments: Contents
  2. Particular entities and adjustments: Investment entities: Contents

MTT45100 | Particular entities and adjustments: Investment entities: Contents

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

Contents9 entries

  1. MTT45110Particular entities and adjustments: Investment entities: Definitions of ‘investment entity’ and ‘insurance investment entity’
  2. MTT45120Particular entities and adjustments: Investment entities: Calculating the top-up amount of an investment entity
  3. MTT45130Particular entities and adjustments: Investment entities: Further adjustments required to adjusted profits and covered taxes
  4. MTT45140Particular entities and adjustments: Investment entities: The substance based income exclusion
  5. MTT45150Particular entities and adjustments: Investment entities: Calculating the effective tax rate of a territory
  6. MTT45160Particular entities and adjustments: Investment entities: Tax transparency election
  7. MTT45190Particular entities and adjustments: Investment entities: Attributing top-up amounts to responsible members
  8. MTT45200Particular entities and adjustments: Investment entities: Safe harbours
  9. MTT45210Particular entities and adjustments: Investment entities: Domestic Top-up Tax
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