UK HMRC has issued a notice on how to register for Pillar 2 top-up taxes in the UK, as well as basic guidance.
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Pillar 2 top-up taxes registration (notice 1)
This notice explains how to register for Pillar 2 top-up taxes in the UK, the information required to complete a registration and how to notify HMRC of any reporting related changes made after registration.
1 Overview
There are two Pillar 2 top-up taxes in the UK:
- Domestic Top-up Tax
- Multinational Top-up Tax
Groups must re…