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MNTT - Calculating and charging tax

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MJ
Martin Jackson
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MNTT - Calculating and charging tax by Mind Map: MNTT - Calculating and charging tax

1. [Top-up tax percentage](https://library.croneri.co.uk/WKID-202403271641440115-22189334)

1.1. Calculation

2. Excess profits calculation

2.1. [SBIE](https://library.croneri.co.uk/WKID-202403251226530685-49627728)

2.2. [Payroll carve-out](https://library.croneri.co.uk/WKID-202403251226530685-49627728)

2.3. [Tangible asset carve-out](https://library.croneri.co.uk/WKID-202403251226530685-49627728)

2.4. [Jurisdictional SBIE](https://library.croneri.co.uk/WKID-202403251226530685-49627728#WKID-202403271633350933-29631356)

3. [Tax for the jurisdiction](https://library.croneri.co.uk/WKID-202403251201200864-37144984#WKID-202403271643160100-34759452)

3.1. [Calculation](https://library.croneri.co.uk/WKID-202403271643160100-34759452)

3.2. [Additional current top-up tax](https://library.croneri.co.uk/WKID-202403251201200864-37144984#WKID-202403271643160100-34759452)

4. [Allocate tax to entities](https://library.croneri.co.uk/WKID-202403281659090072-80269133)

4.1. [Process](https://library.croneri.co.uk/WKID-202403281627370084-67093318)

4.2. [Example](https://library.croneri.co.uk/WKID-202403281636410786-85341722)

5. [Who pays the tax?](https://library.croneri.co.uk/WKID-202403281702210070-32314657)

5.1. [Priority for QDMTT](https://library.croneri.co.uk/WKID-202403281708160525-97790306)

5.2. [Charge under IIR](https://library.croneri.co.uk/WKID-202404030950300977-81696175)

5.3. [Non-UK UPE](https://library.croneri.co.uk/WKID-202404031244300844-25482539)

5.4. [Switch-off of IIR (exceptions)](https://library.croneri.co.uk/WKID-202404031331460306-28409980#WKID-202404031335220312-74101416)

5.5. [POPEs](https://library.croneri.co.uk/WKID-202404031331460306-28409980#WKID-202404041006170269-79892869)

6. [Specific entities](https://library.croneri.co.uk/WKID-202404041055540676-65830522)

6.1. [The SBIE for flowthrough and investment entities](https://library.croneri.co.uk/WKID-202403281702210070-32314657#WKID-202404041055540676-65830522)

6.2. [Charging rules for JV's, investment companies and MOCEs](https://library.croneri.co.uk/WKID-202404031331460306-28409980)