The UK tax authority, HM Revenue & Customs (HMRC), has published guidance on a service for replacing the filing member for a Pillar Two top-up taxes account on 20 November 2024.
Guidance- Replace the filing member for a Pillar Two top-up taxes account
Tell HMRC when you have replaced your filing member for an existing Pillar Two top-up taxes account.
Use this service to replace the filing member for an existing Pillar Two top-up taxes account.
If your group has not yet registered, you’ll need to register to report Pillar 2 top-up taxes. You can choose to nominate a filing member during registration.
Who can replace a filing member
Only the new filing member can use this service. This can either be the ultimate parent entity or another company member which has been nominated by the ultimate parent entity.
Filing member responsibilities
As the new filing member, you’ll take over the legal obligations to:
- act as HMRC’s primary contact in relation to the group’s Pillar Two top-up tax compliance
- submit your group’s Pillar Two top-up tax returns
- ensure your group’s Pillar Two top-up taxes account accurately reflects their records
If you fail to meet your obligations as a filing member, you may be liable for penalties.
Before you start
To replace the filing member, you’ll need to provide the Government Gateway user ID for the new filing member.
If the new filing member is 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 HMRC:
- the group’s Pillar Two top-up taxes ID
- the date the group first registered to report their Pillar Two top up taxes in the UK
- contact details and preferences, for one or two individuals or teams in the group
- a contact postal address for the group
