Pillar 2 Working Group
This working group serves as a structured forum for stakeholders to contribute practical insights and discuss wider technical matters relevant to the design and operation of the UK’s Pillar 2 regime.
Terms of reference
Purpose
The purpose of this working group is to invite views from stakeholders on:
- technical aspects of prospective changes to the UK’s Pillar 2 legislation with a view to securing and maintaining alignment with administrative guidance published by the Organisation for Economic Co-operation and Development (OECD)
- HM Revenue and Customs’ (HMRC) guidance
- other technical issues where external input would be beneficial
This working group will provide an opportunity for HMRC to share draft legislative changes and other draft documentation on an ad hoc basis with stakeholders for review and comment. This will support HMRC in producing clearer and more effective legislation and guidance that is easier for businesses to understand.
Membership
There are no set criteria that prospective members must meet. Individuals and organisations can join. However, membership will be determined at HMRC’s discretion to maintain a group that is both representative and effective.
Organisations that join can appoint no more than two individuals as delegates to represent them and speak on their behalf.
Those wishing to become members of the group should email pillar2workinggroup@hmrc.gov.uk. Organisations should provide the name and contact details of the individuals they wish to represent them.
If a large number of membership applications are received, HMRC may place some applicants on a waiting list. Those on the waiting list may be added to the group when space becomes available.
Organisation
The activities of this working group will be conducted via email correspondence and meetings on an ad hoc basis.
HMRC will act as secretariat for the group and HMRC will determine topics of discussion (careful consideration will be given to suggestions made by members).
Members are not obligated to provide any comments on draft documentation that is shared with them.
HMRC may organise in-person or online meetings to have further discussions about areas of interest. HMRC will set the agenda for these meetings. To facilitate productive discussions, attendance to these meetings may be limited to a smaller subset of the wider working group. HMRC will aim to ensure attendees are representative of the wider group and sufficiently knowledgeable about the topics of discussion.
Online and in-person meetings will be chaired by an official from HMRC.
The use of AI bots or automated systems to attend Microsoft Teams meetings is strictly prohibited and the recording of meetings by participants other than HMRC is not permitted unless HMRC has given prior acknowledgement and approval. All attendees must join the meeting personally. Use of AI to interact, respond, or engage during the meeting, will be considered a breach of our participation guidelines, and may result in appropriate actions, including removal from the meeting and the working group.
Confidentiality
Information shared by HMRC and other participants, including details of the working group’s discussions:
- must not be shared publicly
- must not be shared or discussed with clients
- must not be used to inform advice given to clients
- must not be shared with colleagues (including within a member organisation) without permission from HMRC
If delegates wish to share information with their colleagues for the purpose providing input to the working group’s discussions they must seek permission from HMRC before doing so. If delegates share information with their colleagues, those colleagues must adhere to the same restrictions on sharing and using the information that are set out in this section.