Guidance

Check if you need to report Pillar 2 Top-up Taxes

Find out if you need to report Pillar 2 Top-up Taxes in the UK (these are Domestic Top-up Tax and Multinational Top-up Tax).

Who needs to register

Your group must use this service to register for Pillar 2 Top-up Taxes, if it has:

  • at least one entity located in the UK
  • consolidated group annual revenues of 750 million euros or more, in at least 2 of the previous 4 accounting periods

References to ‘groups’ within this service also include single entities.

You must register with the service if your group meets these criteria, even if you do not have to pay any top-up tax. You must register no later than 6 months after the end of the group’s first accounting period that met the criteria.

There are two Pillar 2 Top-up Taxes in the UK:

  • Domestic Top-up Tax
  • Multinational Top-up Tax

If your group only has entities located in the UK, you must register to report for Domestic Top-up Tax.

If your group has entities located both inside and outside the UK, you must register to report for both Pillar 2 Top-up Taxes.

Pillar 2 Top-up Taxes operate at a group level. Only one filing member must register on behalf of all group members for both taxes.

More information

If you need more information before you register, you can:

Registering to report

Find out how to register to report Pillar 2 Top-up Taxes.

Updates to this page

Published 1 September 2025

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