GloBE Country Guide: The United Kingdom


Status Enacted Law
LawFinance (No. 2) Act, 2023 (2023 Spring Finance Act) of July 11, 2023

Draft Guidance of June 15, 2023 on the application of the multinational top-up tax
Effective DateAccounting periods beginning on or after 31 December 2023
IIRYes (2024)
QDMTTYes – Included in 2023 Spring Finance Act
Filing DeadlinesStandard
Safe HarboursYes, Transitional CbCR Safe Harbour

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties
  7. UK Law Mapped to OECD Model Rules

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can sign up below

Already a Subscriber?