In this paper, we present the Multiple Annotation approach, which solves two problems: the problem of annotating overlapping structures, and the problem that occurs when documents should be annotated according to different, possibly heterogeneous tag sets. This approach has many advantages: it is based on XML, the modeling of alternative annotations is possible, each level can be viewed separately, and new levels can be added at any time. The files can be regarded as an interrelated unit, with the text serving as the implicit link. Two representations of the information contained in the multiple files (one in Prolog and one in XML) are described. These representations serve as a base for several applications.