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 UK tax return and 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.
HMRC would usually apply late filing penalties for submissions of UK tax returns, overseas return notifications and information returns received after their due date.
However, under HMRC’s ‘transitional approach’ no late filing penalties will be charged if the submission is made before 1 August 2026.
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 compatible 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 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 returnreturns
AfterHMRC will email you havewhen submittedwe receive each of your returns.
If you send an information return
We will email you willagain receivewhen anwe have processed your return. The email fromwill HMRCsay confirmingif thatwe thehave informationaccepted the return hasor beenif receivedyou andneed whetherto itfix hasany been accepted.errors.
If there are errors, you receivemust anfix emailthem sayingand theresend werethe errorsreturn inagain. If you send it again by 31 July 2026, we will use the date we received your return,first information return as your submission date.
If you need help to fix errors, contact your software provider.
After you’ve reported
Find out how and when to pay Pillar 2 Top-up Taxes.
Updates to this page
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The section ‘After you’ve submitted your returns’ has been updated to include when you must fix errors in your information return to keep your original submission date.
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Section 'What happens when you report late' has been updated, to include information about HMRC's transitional approach to late filing penalties for UK tax returns, overseas return notifications and information returns.
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The 'Help test the information return service' details have been removed as testing has now ended.
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The 'Help test the information return service' details have been updated to advise that HMRC has started testing the new service.
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Updated with information about how to volunteer to test the new service to submit information returns through software.
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First published.