Part 4 Information Returns
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 4 Information Returns

10

(1)     The filing member of a registered group must submit an information return to HMRC for each accounting period in which the group is a qualifying multinational group, unless sub-paragraph (4) applies.

(2)     An “information return†is a return containing the following information—

(a)     identification of the members of the group;

(b)     information on the overall corporate structure of the group;

(c)     information relevant to the determination of effective tax rates, top-up amounts or allocation of top-up amounts;

(d)     such other information specified in a notice published by HMRC as HMRC may consider relevant to the sharing of information between

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