This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK’s tax which implements the Income Inclusion Rule and Undertaxed Profits Rule, known widely the GloBE rules, outlined in the OECD’s Pillar Two Model Rules. DTT is the Qualifying Domestic Minimum Top-up Tax (QDMTT) implemented by the UK. It applies […]
Author Archives: Tide Accounting
Information for people applying for, or thinking of applying for, roles at HM Revenue and Customs.
HMRC encourages parents to register for Tax-Free Childcare to help towards the cost of their childcare bills.
Find the Investment Zone tax sites within East Midlands Investment Zone.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Find out when and how to register for VAT.
Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.
Check when you need to use this system to make an entry summary declaration for goods moving into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU.
Special Directions made under section 30 of the Customs and Excise Management Act 1979 which have force of law under Customs Regulations.