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UK HMRC Issues Notice on Registration for Pillar 2 Top-up Taxes

22 May 2024

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Approved Changes

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United Kingdom

UK HMRC has issued a notice on how to register for Pillar 2 top-up taxes in the UK, as well as basic guidance. --- Pillar 2 top-up taxes registration (notice 1) This notice explains how to register for Pillar 2 top-up taxes in the UK, the information required to complete a registration and how to notify HMRC of any reporting related changes made after registration. 1 Overview There are two Pillar 2 top-up taxes in the UK: Domestic Top-up Tax Multinational Top-up Tax Groups must register with HMRC within 6 months of the end of the first accounting period that...