SolvedMTT55010 | Administration: Compliance - Overview
From HM Revenue & Customs · Multinational Top-up Tax and Domestic Top-up Tax
The following pages provide some practical guidance on the compliance framework for MTT.
MTT55100+ explains the scope of a compliance check and provides guidance on how notice will be given within specific time-limits.
MTT55300+ provides information on the scope and time-limits for discovery assessments.
MTT55350+ provides guidance on HMRC determinations and when they can be used.
MTT55400+ gives further information on the types of penalties that may be raised in relation to MTT.
MTT55500+ provides guidance for appeals and reviews in respect of a decision relating to MTT.
Legislation on compliance is set out in Parts 6, 7, 8, 11 and 12 of schedule 14 to Finance (No.2) Act 2023