Register to report Pillar 2 Top-up Taxes
Find out how to register to tell HMRC that you need to report Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
Who can use the service
Only the filing member for the group can use this service.
The filing member will be either:
- the Ultimate Parent Entity
- another company group member nominated by the Ultimate Parent Entity (for example, groups with an overseas Ultimate Parent Entity may want to nominate a UK group member to be the filing member)
The Ultimate Parent Entity is the entity at the top of the group ownership structure. It is not a subsidiary of any other entity.
HMRC will not ask for proof of this nomination during registration but may ask for it during any compliance checks.
Who cannot use this service
Agents and tax advisers cannot register on a group’s behalf.
What you’ll need
To register, you’ll need to provide:
- the name and registered address for the Ultimate Parent Entity
- the name and registered address for the filing member (only if it is not the Ultimate Parent Entity registering)
You must also provide the company registration number, and Unique Taxpayer Reference if either of these are a:
- UK limited company
- limited liability partnership
You’ll also need to tell us:
- whether the group you are registering only has entities located in the UK, or in the UK and other jurisdictions — this decides whether you are registering for just Domestic Top-up Tax or also Multinational Top-up Tax as well
- the start and end date of the group’s accounting period
- contact details and preferences, for one or 2 individuals or teams in the group
- a contact postal address for the group
Register to report
To register to report Pillar 2 Top-up Taxes, you need to have an organisation Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register.
You cannot use an individual or agent Government Gateway user ID to register.
Online services may be slow during busy times. Check if there are any problems with this service.
What happens next
You can find a link to your Pillar 2 dashboard on your business tax account. From there you can:
- manage your account
- see details of returns made and returns due
- see details of payments made and payments due
- submit a Below-Threshold Notification
- replace the filing member for a Pillar 2 Top-up Taxes account
You will also need to report Pillar 2 Top-up Taxes.