United Kingdom imposes 5 separate filing obligations under Pillar Two. The earliest is Registration, due Within 6 months of the end of the group's first in-scope accounting period. Checked against the authority on 3 October 2026.
Two taxes, one registration, one return — plus the information return or a notification in its place.
Registration → Pillar 2 ID
Organisation Government Gateway credentials required. An agent or individual Gateway ID cannot be used to register. Register within 6 months of the end of the first in-scope period.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Multinational Top-up Tax (MTT) | Periods beginning on or after 31 Dec 2023 |
| UTPR | Within MTT (Finance Act 2025) | Periods beginning on or after 31 Dec 2024 |
| Domestic | Domestic Top-up Tax (DTT) | Periods beginning on or after 31 Dec 2023 |
Also: Notice 1
One-off registration covering both MTT and DTT; issues the Pillar 2 ID needed for every later filing.
Also: UK tax return
Self-assesses the MTT and DTT liability for the period.
Also: GIR · GloBE Information Return
The OECD GIR, where the group does not file centrally overseas.
Also: ORN
Notification that the GIR was filed with another authority, submitted in place of the UK information return.
GloBE Information Return filing and exchange: transitional approach ↗
Also: BTN
Notification that the group has fallen out of scope, relieving the return obligation.
Information return or ORN: £100 within 3 months, £200 within 6, then £200 plus £60 per day. Escalated to £500/£1,000 plus £60 per day after three consecutive failures. Self-assessment return adds tax-geared penalties of 10% then 20% of unpaid tax.
5 separate obligations: Registration; Self-assessment return; Information return; Overseas Return Notification; Below-Threshold Notification.
Within 6 months of the end of the group's first in-scope accounting period. Filed by: The filing member only — UPE or a nominated group member. Required even where no tax is owed.. Channel: HMRC Pillar 2 online service (Government Gateway, organisation ID).
18 months after the first period end; 15 months thereafter. Not before 30 June 2026.. Filed by: The registered filing member. Channel: Compatible commercial software via HMRC API.
Registration → Pillar 2 ID. Organisation Government Gateway credentials required. An agent or individual Gateway ID cannot be used to register. Register within 6 months of the end of the first in-scope period.
Information return or ORN: £100 within 3 months, £200 within 6, then £200 plus £60 per day. Escalated to £500/£1,000 plus £60 per day after three consecutive failures. Self-assessment return adds tax-geared penalties of 10% then 20% of unpaid tax.
Every row on this page was checked against the authority's own published page on 3 October 2026. Every row verified against HMRC guidance or Notice 3.
Saurabh Satija, “United Kingdom Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-united-kingdom, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what United Kingdom requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.