How to report Pillar 2 Top-up Taxes
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
When to report
Once your group has registered to report Pillar 2 Top-up Taxes, you’ll need to submit your information return on or before the deadline, unless the group meets the conditions for a Below Threshold Notification.
The deadline is 18 months after the end of the first accounting period. From the second period onwards the submission deadline will be 15 months after the end of the accounting period.
An information return (also known as a GIR, or GloBE information return) is separate to your UK tax return.
What happens if you report late
If you do not submit your returns by the deadline, you may have to pay penalties. Read the Multinational Top-up Tax and Domestic Top-up Tax manual for more information.
What you will need
You will need to have completed your registration for Pillar 2 Top-up Taxes.
You will also need:
- Pillar 2 ID (you’ll get this on the confirmation page after you’ve registered)
- access to a third party software that offers Pillar 2 services
Remember to check the accounting period carefully before submitting. Once any submission has been made for an accounting period, you cannot change that accounting period.
How to report
You must use compatible software to make your Pillar 2 Top-up Taxes submissions.
You will be able to do this using your software from 19 May 2026.
Help test the information return service between 13 and 18 May 2026
From the 13 May to 18 May, HMRC will be testing the new service.
To volunteer please email pillar2mailbox@hmrc.gov.uk. You will need to confirm in your email that you:
- are registered for Pillar 2 Top-up Taxes
- have received confirmation from your software provider that their software has been accredited to submit information returns
HMRC will then contact you with more information.
You must submit your UK tax return and one of the following by the submission due date:
- information return
- overseas return notification
Your Pillar 2 Top-up Taxes dashboard (accessed through your business tax account) will have details of due dates, and any returns overdue.
Below-threshold notification
From your Pillar 2 dashboard, you can submit a below-threshold notification if the group:
- does not have consolidated annual revenues of 750 million euros or more in at least 2 of the previous 4 accounting periods
- is not expected to make consolidated annual revenues of 750 million euros or more within the next 2 accounting periods
After you’ve submitted your return
After you have submitted your information return you will receive an email from HMRC confirming that the information return has been received and whether it has been accepted.
If you receive an email saying there were errors in your return, contact your software provider.
If you submit your information return succesfully during the testing period, you will not need to submit it again once the service goes live on the 19 May.
After you’ve reported
Updates to this page
-
Updated with information about how to volunteer to test the new service to submit information returns through software.
-
First published.