Skip to content
Solved

MTT54300 | Administration: Payments and interest: Relief of overpaid tax

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

There may be situations where a member of a group has paid an amount of MTT which is later found to exceed the amount that it was required to pay.

Part 12, Schedule 14 to Finance (No.2) Act 2023 sets out the conditions under which relief for any overpaid MTT may be given. The following pages provide some practical guidance in support of the legislation.