Overview
The UK Pillar Two GIR Form is a jurisdiction-specific tax form used to report UK’s GloBE Information Return as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with the UK’s legislative implementation.
What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
- Fillable Forms
The Orbitax Global Minimum Tax Pillar Two solution allows you to automatically populate the fillable Pillar Two tax form. This reduces the hassle of manual entry which ensures consistent and accurate filings on time.
- Certified Translations
Orbitax ensures you can review and complete your forms in your preferred language courtesy of their built-in certified tax form translations so that you can avoid the risk of misinterpretation.
- Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing and Transmission
Submit directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and centralizes all submission activities, eliminating fragmented workflows.
- Collaboration
Seamless collaboration across teams and timezones through fully integrated compliance workflows is enabled by Orbitax. You can request missing data, assign review responsibilities, and monitor filing status in real time. Orbitax’s Pillar 2 software enables you to pre-populate your forms with verified calculation data.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to create a single source of truth inside the platform.
Form Selection
Choose the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency- automatically populated from your uploaded entity data.
Instruction Language
The form-filing instructions are integrated in the platform and are available in both the local authority’s language as well as in English if there is availability. This is done to ensure that you have access to proper contextual material immediately.
Data Input and Workflow Automation
Complete required fields manually or use data-collection workflows to invite stakeholders (e.g., preparers, reviewers, managers) via email. Users with an active GMT license can pull relevant data directly from GMT scenarios which are auto-mapped to relevant fields.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed GIR in the required formats (PDF, XML).
Transmissions
The transmission of XML and PDF filings is directly done to tax authority portals which eliminates manual steps and reduces time taken.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under GIR legislation.
Aligned with UK local GIR implementation rules and guidance.
GIR Pillar Two Tax form is applicable for fiscal years from 2024 onwards.
Helps prepare GIR disclosures for in-scope multinational groups.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of United Kingdom Pillar Two GloBE Information Return (GIR) Form
Ensure accurate and compliant GIR reporting aligned with UK’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in UK’s GIR submission
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and UK’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| United Kingdom | GloBE Information Return (GIR) | N/A | E-Filing (HMRC) | 12/31/2023 | 06/30/2026 |
FAQs
What formats can the completed UK GIR Form be exported in?
After completion and validation, forms can be exported in PDF and XML formats in line with UK filing requirements. Where direct electronic submission is supported.
What is the procedure to keep the UK GIR Form up to date?
Orbitax constantly monitors updates from local authorities and publishes the latest version of the UK GIR Form as soon as updates are published. This means organizations are never working with an outdated version
How are filing instructions accessed within the platform?
Filing instructions are built directly into the Orbitax platform and are available in both English and the local authority language where applicable. This means your team does not need to look anything up externally. Everything needed to complete the UK GIR Form correctly is available in context, right where you are working.
Which fiscal years does the UK GIR Form apply to?
The UK Pillar Two GIR Form covers fiscal years from 2024 onwards, in line with the UK implementation of the Pillar Two framework. It is also designed to accommodate transitional and safe harbour rules where these are applicable to your group.