Statutory guidance
Pillar 2 top-up taxes submission of returns (notice 3)
This notice gives guidance on how to submit returns for Pillar 2 top-up taxes in the UK.
Documents
Details
This notice contains tertiary legislation that applies for the purposes of Multinational Top-up Tax and Domestic Top-up Tax. Tertiary legislation carries ‘force of law’. This means it has the same legal status as primary and secondary legislation. HMRC has an obligation to publish this information in accordance with the law.
This notice will give you legal information about:
- how to submit returns for Pillar 2 top-up taxes in the UK
- the information you need to complete the returns
- how to amend a return
- how to notify HMRC that the group is below the threshold to submit returns
It also explains how the filing member can notify HMRC that the group’s GloBE Information Return has been submitted in another jurisdiction that will send the relevant details to HMRC, such that the filing member no longer needs to file an information return with HMRC.
Updates to this page
Published 30 June 2026