HMRC has published Pillar Two top-up taxes submission of returns (Notice 3), providing legally binding guidance on submitting Multinational Top-up Tax and Domestic Top-up Tax returns, including filing requirements, amendments, threshold notifications and the use of GloBE Information Returns filed in other jurisdictions.
The UK’s His Majesty’s Revenue and Customs (HMRC) has published a guidance, on 30 June 2026, on the process for submitting returns for Pillar Two top-up taxes in the UK, Pillar Two top-up taxes submission of returns (Notice 3).
This notice contains tertiary legislation that applies for the purposes of Multinational Top-up Tax and Domestic Top-up Tax. Tertiary legislation carries ‘“orce of law”. This means it has the same legal status as primary and secondary legislation.
This notice will give taxpayers legal information about:
- how to submit returns for Pillar Two top-up taxes in the UK
- the information one needs to complete the returns
- how to amend a return
- how to notify HMRC that the group is below the threshold to submit returns.
It also explains how the filing member can notify HMRC that the group’s GloBE Information Return has been submitted in another jurisdiction that will send the relevant details to HMRC, such that the filing member no longer needs to file an information return with HMRC.
Earlier, HMRC published Notice 1, which explains how to register for Pillar 2 top-up taxes, and Notice 2, which supplements the original lists of territories (countries) that have implemented Pillar 2 rules.
