Choose the right software for Pillar 2 Top-up Taxes

Domestic Top-up Tax and Multinational Top-up Tax applies to the largest corporate groups by enacting a global minimum corporate tax rate of 15%.

These taxes apply to accounting periods beginning on or after 31 December 2023.

Before you choose your software, check if you need to report Pillar 2 Top-up Taxes.

What your software will need to do

You, or an agent on your behalf, will need to use commercial software that works with Domestic Top-up Tax and Multinational Top-up Tax to submit to HMRC:

• UK tax returns
• Overseas Return Notifications
• Below Threshold Notifications — these can also be submitted to HMRC using the Pillar 2 Digital Service
• an information return

Find more information on how to report Pillar 2 Top-up Taxes.

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HMRC does not recommend any product or software provider.

For more information about software and the services or features they offer, you can contact the software providers directly or by visiting their website:

• KPMG
• PWC
• Tax Systems
• DataTracks
• Deloitte
• Ernst & Young
• Orbitax Global Minimum Tax
• ARKK Automation Platform
• CCH Intergrator

This list is not exhaustive and will be updated when further software providers become authorised.

Software from these providers will allow you to submit or amend your UK Tax Return and, if appropriate, your Overseas Return Notification for Domestic Top-up Tax and Multinational Top-up Tax.

Developers, including those listed in this guidance, continue to work with HMRC on the submission of information returns.

When using commercial software

HMRC cannot:

• recommend or endorse any onesoftware product or service over anotherprovider
• provide support for these commercial software supplier products
• help with any difficulties — you’ll need to take up any problems or questions directly with the commercial software supplier
• help with any problems contacting the companies listed
• guarantee that these links will work all of the time

HMRC is not responsible for:

• any loss, damage,damage, cost or cost or expense arising outfrom of the use of this software
• theresolving accuracyissues ofwith thesoftware, contactincluding detailsif providedyou byreceive commercialan softwareemail supplierssaying there were errors in your return
• the content or the reliability of these commercial software supplier websites — we do not necessarily endorse the views expressed within them
• theproviding availabilitycontact ofinformation thefor linkedthese pagessoftware providers