Guidance
Global Information Return Filing and Exchange: Transitional approach
This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 Global Information Returns (GIRs).
Documents
Details
On 18 May 2026 the Organisation for Economic Co-operation and Development (OECD) published a paper setting out the approach that some of the jurisdictions that have implemented Pillar 2 for 2024 will take in respect of the central filing and exchange of GIRs. The UK supports this approach, and this page sets out how HMRC will act in accordance with it.
Updates to this page
Published 19 May 2026