Schedules
Schedule 14Administration of multinational top-up tax
Part 3Registration
6
1
The filing member of a multinational group must register with HMRC if the group becomes a qualifying multinational group.
2
For the purposes of sub-paragraph (1), a multinational group becomes a qualifying multinational group on the first day of the first accounting period it is a qualifying multinational group (the “trigger day”
).
3
A filing member registers with HMRC by providing specified information to HMRC.
4
The specified information is—
a
the name of the filing member;
b
the name of the ultimate parent (if different to the filing member);
c
the date of the trigger day;
d
the date on which the accounting period in which the trigger day occurs will end or has ended;
e
any other information that may be specified in a notice published by HMRC.
5
The information must be provided in the way specified in a notice published by HMRC.
6
The information must be provided by the end of the period of six months beginning with the day after the accounting period in which the trigger day occurs ends.
7
In this Schedule, a “registered group” means a multinational group that is registered under this paragraph.
8
A multinational group is registered under this paragraph if—
a
the filing member of the group has registered under this paragraph, and
b
a notice of de-registration is not in force in relation to the registration (see paragraph 7).
9
Paragraphs 8 and 9 provide further notification requirements in relation to a registered group.