MTT51300 - Administration: Filing member: Obligations
Source: gov.uk (2025-08-05)


The filing member is responsible for the following obligations:
- registering with HMRC if the group qualifies for MTT (see MTT51400 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51400)),
- notifying HMRC when details of the filing member have changed (see MTT51400 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51400)),
- submitting information returns or overseas return notifications (see MTT52000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt52000)),
- submitting the self-assessment return (see MTT53000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt53000)),
- making or revoking elections (see MTT52200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt52200)), and
- ensuring that the group keeps accurate records in respect of MTT (see MTT51500 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51500)).
The filing member isthe primary point of contact with HMRC in relation to the group’s affairs concerning MTT, including any compliance activity. For example:
- HMRC must issue a notice of enquiry to the filing member if it wishes to enquire into a return
- assessments and determinations must be served on the filing member
- requests for information, and formal information notices where appropriate, should be made to the filing member, at least in the first instance (see MTT55160 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55160) for further guidance on information notices)
If the filing member fails to meet an obligation, or the group’s self-assessment is found to be incorrect, the filing member may be liable to the following:
- penalties for failure to comply with any of its obligations (see MTT55420 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55420), MTT55430 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55430), MTT55440 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55440) and MTT55460 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55460))
- penalties for inaccuracies (see MTT55450 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55450))
Some of the group’s rights must also be exercised by the filing member. For example, only the filing member can amend a return.

Where there is a change in the filing member, the new filing member takes on the obligationsof the previous filing member.

This is set out in paragraph 3, schedule 14 to Finance (No.2) Act 2023.

Ultimate parent is not a company

Where the filing member is the group’s ultimate parent, and that ultimate parent is not a company, the obligations of the filing member may be met by:
- any general partner, in the case of a limited partnership,
- any partner, in the case of any other partnership, and
- any trustee, in the case of a trust.
In the case of any arrangement not listed above, the obligations of the filing member may be met by the person responsible for preparing its financial accounts.

Note that a limited liability partnership is a body corporate for MTT purposes.

Multiparent groups

If a group has more than one ultimate parent and does not appoint a filing member, each ultimate parent will bear the obligations of the filing member. However, each obligation only needs to be met by one of the ultimate parents.

For example, where a multiparent group is required to register as a qualifying group, each ultimate parent has a responsibility to register. When one of the ultimate parents has registered, the obligation has been met, and the other ultimate parent(s) will not need to register. If none of the ultimate parents register, HMRC may apply penalties to all of the ultimate parents.