Pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax)

This guide explains how and when to pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax).

When to pay

Payments must be made no later than:

• 30 June 2026, if the first accounting period the group is required to report Pillar 2 Top-up Taxes ends on or before 31 December 2024
• 18 months after the last day of the group’s accounting period, if the first accounting period the group is required to report Pillar 2 top-up taxes ends after 31 December 2024
• the later of 30 June 2026 and 15 months after the last day of the group’s accounting period for all other periods

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

What you need

You need your Pillar 2 ID reference. This is a 15-character reference number starting with X. This will have been provided when you registered.

If you do not have this, you’ll find it by signing into HMRC online services using your Government Gateway user ID.

If you use an incorrect reference number there will be a delay in the payment being allocated correctly.

Pay online

You can approve a payment through your online bank account.

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Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

• sort code — 08 32 10
• account number — 12001020
• account name — HMRC Shipley

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

• account number (IBAN) — GB03 BARC 2011 4783 9776 92
• Business Identifier Code (BIC) — BARCGB22
• account name — HMRC Shipley

You should make all payments in pound sterling (GBP). Your bank may charge you if you use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

Pay by cheque

Allow 3 working days for your payment to reach HMRC.

Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.

Do not fold the cheque or attach it to other papers.

You can include a letter to ask for a receipt.

Send your cheque to: