Guidance

GloBE 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 GloBE Information Returns (GIRs).

• From: HM Revenue & Customs
• Published: 19 May 2026
• Last updated: 29 July 2026
  Show all updates

  1. 29 July 2026

     Updated to include 'Cyprus' in list of jurisdictions

  2. 22 July 2026

     Updated title from Global to GloBE and other minor updates.

  3. 23 June 2026

     Updated to reflect changes to Pillar 2 top-up taxes

  4. 19 May 2026

     First published.

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GloBE Information Return (GIR) Filing and Exchange: Transitional approach

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On 18 May 2026 the Organisation for Economic Co-operation and Development (OECD) published a paper, that was updated on the 26 June, 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.