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.

Available software

The following is a list of software providers you can contact who’ve gained the required authorisation from HMRC for submission of UK Tax Returns and Overseas Return Notifications:

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

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,We includinghave thosebeen listedworking inwith thissoftware guidance,providers continueon tothe worksubmission withof HMRCinformation onreturns, which can now be submitted using software from the submissionfollowing:

• KPMG
• PWC
• Deloitte

These of informationlists returns.are not exhaustive and will be updated when further software providers become authorised.

When using commercial software

HMRC cannot:

• recommend or endorse any software product or provider
• provide support for commercial software
• 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, cost or expense arising from the use of this software
• resolving issues with software, including if you receive an email saying there were errors in your return
• the content or the reliability of these commercial software supplier websites
• providing contact information for these software providers