UK HMRC updated Notice 2 — Pillar Two top-up taxes relevant territories and taxes on 18 May 2026, 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 provides lists of:
- Territories that have implemented a qualifying income inclusion rule (IIR) - Schedule 1: 26 …