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GloBE Country Guide: The United Kingdom


Status Draft
LawDraft Multinational Top-Up Tax Law of July 20, 2022.
Effective DateProposed January 1, 2024.
IIRYes (2024).
QDMTTYes – Included in 2023 Spring Budget proposal.
Filing DeadlinesStandard.

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

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