Statutory guidance

Pillar 2 top-up taxes registration (notice 1)

This notice explains how to register for Pillar 2 top-up taxes in the UK, what you'll need to provide, and how to notify HMRC of any reporting related changes.

• From: HM Revenue & Customs
• Published: 20 May 2024

Documents

Pillar 2 top-up taxes registration (notice 1)

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Details

This notice contains tertiary legislation that applies to registering for Pillar 2 top-up taxes in the UK. Tertiary legislation carries ‘force of law’. This means it has the same legal status as primary and secondary legislation. HMRC has an obligation to publish this information in accordance with the law.

This notice will give you legal information about:

• how to register to report Pillar 2 top-up taxes in the UK
• the information required to complete a registration
• how to notify HMRC of changes after registration

You can use our service to register and report Pillar 2 top-up taxes.

Published 20 May 2024