UK HMRC has issued Pillar 2 top-up taxes submission of returns (Notice 3), providing guidance on how to submit returns for Pillar 2 top-up taxes in the UK. This follows Notice 1 on 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.
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Pillar 2 top-up taxes submission of returns (notice 3)
This notice gives guidance on how to submit returns for Pillar 2 top-up taxes in the UK.