Part 5 Self-Assessment Returns
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 5 Self-Assessment Returns

13

(1)     The filing member of a registered group must submit a self-assessment return to HMRC for each accounting period, unless sub-paragraph (3) applies.

(2)     A “self-assessment return†is a return containing—

(a)     an assessment by the filing member as to—

(i)     which members of the group are chargeable to multinational top-up tax, and

(ii)     the amount of multinational top-up tax is chargeable to each such member, and

(b)     such other information as may be specified in a notice published by HMRC.

(3)     This sub-paragraph applies if—

(a)     the conditions in sub-paragraph (5) are

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