United Kingdom Self Assessment Return Pillar Two Tax Form
Overview
What's Included
Forms Library
All the latest jurisdiction specific Pillar Two tax form are kept in one place and Orbitax works to publish every form as soon as local authorities release or revise them. This means your team never has to search across multiple portals or question whether the version they are working from is still current
Fillable Forms
Pillar Two forms within the platform are ready to use straight away and connect directly with the Orbitax Global Minimum Tax Pillar Two solution to populate data automatically. This keeps manual entry to a minimum and gives your team a much more reliable foundation for producing consistent and accurate filings across every submission
Certified Translations
Handling multilingual tax filings is straightforward with Orbitax. Built in certified tax form translations mean your team can review and complete forms in the language they work best in keeping the potential for errors during preparation to a minimum
Validation and Review
Before anything is submitted the platform runs automatic validation and review checks across every form. Orbitax goes through each form for completeness and flags anything that looks like a potential error so your team can file securely and with confidence
Filing and Transmission
Completed forms can be submitted directly to the relevant government portals from within the platform. Where e-filing is not available Orbitax provides the required official export formats such as XML and brings all submission activities into one place removing the need for fragmented workflows
Collaboration
Orbitax's integrated workflows make it straightforward to collaborate across different teams and time zones. You can request missing data, assign review tasks and track filing progress in real time. Orbitax's Pillar Two Software also lets you load accurate calculation data into your forms ahead of time.
How It Works
Upload data at either the group or entity level to establish a single and reliable source of truth within the platform
Select the UK Pillar Two GloBE Tax Return Form give it a title choose the reporting entity and set the UPE currency which will be automatically populated from the entity data you have already uploaded
Form filling instructions are available directly within the platform in English so your team always has the guidance they need without having to look anywhere else
Fill in the required fields manually or use data collection workflows to invite preparers, reviewers and managers via email. Users with an active GMT licence can pull relevant data directly from their GMT scenarios which are automatically mapped to the appropriate fields in the form
Use the built in field level validation checks to confirm everything is in order before generating or exporting the completed UK Pillar Two GloBE Tax Return Form in the formats required whether that is PDF or XML
Send completed XML and PDF filings directly to the relevant UK tax authority portals without having to step outside the platform
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under UK GloBE Tax Return Form legislation
Aligned with the UK's local GloBE Tax Return Form implementation rules and guidance
The UK Pillar Two GloBE Tax Return Form is applicable for accounting periods beginning on or after December 31 2023
Helps prepare UK GloBE Tax Return disclosures for in scope multinational groups with consolidated revenues exceeding 750 million euros in any two of the previous four periods
Designed to support transitional and safe harbour rules where applicable
Benefits of United Kingdom Pillar Two Self Assessment Return Form
Ensure accurate and compliant GloBE Tax Return reporting aligned with the UK's Pillar Two filing requirements
Reduce manual data handling and minimise errors in the UK's GloBE Tax Return Form submission
Support consistent and standardised GloBE reporting across all constituent entities within the group
Keep all filings in line with both the OECD GloBE rules and the UK's local legislative requirements
Make it easier for global and local teams to coordinate and work together on Pillar Two compliance across the organisation
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| United Kingdom | Self Assessment Return | Group | E-Filing (HMRC) | 12/31/2023 | 06/30/2026 |
FAQs
The form is a self assessment return that multinational groups use to report and settle their Multinational Top-up Tax and Domestic Top-up Tax liabilities in the UK. It discloses the total top-up tax liability of the group as well as the liability for each UK entity for the period.
Yes. All registered groups must submit the UK Pillar Two GloBE Tax Return Form regardless of whether any top-up tax is actually due. The filing obligation exists even where the group's effective tax rate is above the 15 percent minimum threshold.
For the first applicable accounting period groups have 18 months from the end of the fiscal year to file. After the transitional year the standard deadline is 15 months from the end of the accounting period with no return required before June 30 2026.
Yes. Users with an active GMT licence can pull relevant data directly from their Pillar Two calculations which are automatically mapped to the appropriate fields in the form reducing manual work and keeping everything consistent.