Report Pillar 2 top-up taxes
Register to report Pillar 2 top-up taxes in the UK using this service.
If your group has already registered for this service, you can sign in with your organisation Government Gateway user ID.
Agents cannot register for this service on behalf of groups. If you are an agent, and have been given authority to manage Pillar 2 top-up taxes, you must sign in to your agent services account.
Who needs to register
Your group must use this service to register for Pillar 2 top-up taxes, if you have:
- at least one entity located in the UK
- consolidated group annual revenues of 750 million euros or more, in at least 2 of the previous 4 accounting periods
References to ‘groups’ within this service also include single entities.
You must register with the service if your group meets these criteria, even if you do not have to pay any top-up tax. You must register no later than 6 months after the end of the group’s first accounting period that started on or after 31 December 2023.
There are two Pillar 2 top-up taxes in the UK:
- Domestic Top-up Tax
- Multinational Top-up Tax
If your group only has entities located in the UK, you must register to report for Domestic Top-up Tax.
If your group has entities located both inside and outside the UK, you must register to report for both Pillar 2 top-up taxes.
Pillar 2 top-up taxes operate at a group level. The filing member must register on behalf of all group members.
Who can use the service
Only the filing member for the group can use this service. This will be the ultimate parent entity by default, but will be another company member if they have been nominated by the ultimate parent entity.
HMRC will not ask for proof of this nomination during registration, but may ask for it during any compliance checks.
When to submit returns
Once your group has registered to report Pillar 2 top-up taxes, you must submit your first returns no later than:
- 30 June 2026, if the first accounting period you reported for Pillar 2 top-up taxes ended on or before 31 December 2024
- 18 months after the last day of the group’s accounting period, if the first accounting period you reported for Pillar 2 top-up taxes ended after 31 December 2024
What you’ll need
To register, you’ll need to provide the name and registered address for the ultimate parent entity. You’ll also need to provide these details for the filing member, if it is not the ultimate parent entity.
If either of these are a UK limited company, or limited liability partnership, you must also provide the company registration number, and Unique Taxpayer Reference.
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
- 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
More information
If you need more information before you register, you can:
- read Pillar 2 top-up taxes registration (notice 1), for legal information about registering and reporting
- contact your customer compliance manager, if you have one
- contact us by email: pillar2mailbox@hmrc.gov.uk — we’ll respond as soon as we can, but if your query is more complex, this could take up to 30 working days
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.
What happens next
Once you’ve registered, you can use your organisation Government Gateway user ID and password to sign in and manage your account.
HMRC are currently delivering this service on a phased approach. We’ll release the tools that you need to submit your returns before the due date for reporting.