Schedule 14 Administration of multinational top-up tax

United Kingdom

1. 1Overview
2. 2Meaning of “filing member”
3. 3Registration
4. 4Information returns
5. 5Self-assessment returns
6. 6Enquiries into a self-assessment return
7. 7Determinations where self-assessment return not submitted
8. 8Discovery assessments
9. 9Record-keeping requirements
10. 10Payments of multinational top-up tax
11. 11Penalties
12. 12Appeals and claims
13. 13Other amendments