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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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POLICYWithdrawnPolicy paper · gov.uk

Introduction of the Side-by-Side package and amendments to Multinational Top-up Tax and Domestic Top-up Tax

This measure is about the UK implementation of the Side-by-Side package and amendments being made to Multinational Top-up Tax and Domestic Top-up Tax.

Last fetched 13 Jul 2026 · gov.uk
Documents
Explanatory noteapplication/vnd.oasis.opendocument.textPillar 2 — Side-by-Side package and further amendments to Multinational Top-up Tax and Domestic Top-up TaxDraft legislationapplication/pdf
At a glance
TypePolicy paper
First published13 Jul 2026
Last updated13 Jul 2026
Organisations
HM Revenue & Customs
Topics
Business tax
Source
Open on gov.uk
Other from HM Revenue & CustomsSee all →
CONSULT.
Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)
CONSULT.
Modernising and standardising company tax returns
CONSULT.
Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime
CONSULT.
Reporting company payments to participators
CONSULT.
Inheritance tax on pensions — information sharing regulations
CONSULT.
Guaranteed minimum pension conversion provisions
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