On 15 October 2025, UK HMRC updated Notice 2 — Pillar Two top-up taxes relevant territories and taxes, which supplements the original lists of territories (countries) that have implemented Pillar 2 rules as set out in the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025. This Instrument provide…