Agents must use an agent services account and complete digital handshake authorisation before accessing and managing clients' Pillar Two top-up taxes information.
The UK’s His Majesty’s Revenue and Customs (HMRC) has published guidance outlining how agents can access and amend a client’s domestic top-up taxes and multinational top-up taxes (Pillar Two top-up taxes) information through its online service.
The guidance, issued on 10 June 2026, explains the steps agents must complete before they can manage Pillar Two top-up tax matters on behalf of clients.
HMRC said agents should first determine whether a client is required to report Pillar Two top-up taxes. To use the service, agents must have an agent services account. Those without an account can create one before proceeding.
The guidance also states that agents must obtain authorisation through HMRC’s digital handshake process. Each client must accept a digital handshake request before an agent can access the client’s Pillar Two top-up taxes information.
Once authorised, agents can sign in to their agent services account to access the Pillar Two top-up taxes service. HMRC noted that online services may operate more slowly during busy periods and advised users to check for any service issues.
After signing in, agents are able to act on behalf of clients in relation to Pillar Two top-up taxes. The service allows agents to view, amend and submit Pillar Two top-up taxes returns, contact HMRC regarding current and previous returns, and view or update details including contact information, accounting periods and organisation type.
Agents can also provide repayment bank details to HMRC when a repayment is due and view amounts owed and paid under the Pillar Two top-up taxes regime.
The guidance forms part of HMRC’s support for agents managing compliance obligations associated with domestic top-up taxes and multinational top-up taxes under the Pillar Two framework.
