HMRC issue guidance for registration under the UK’s Pillar Two regime

The guidance covers registration requirements for in scope MNE groups, including registration deadline and details needed to register

UK Pillar Two registration requirements issued

On 20 May 2024, HMRC published practical guidance on Pillar Two registration requirements for in-scope multinational groups operating in the UK. This guidance included a notice (containing tertiary legislation), which includes information on how to register for Pillar Two Top-up Taxes in the UK (Top-up Taxes), what is required to be provided and how to notify HMRC of any reporting related changes. 

Summary of the guidance published


The registration requirements are applicable for both UK Domestic Top-up Tax (UK DTT) and UK Multinational Top-up Tax (UK MTT) if a group has at least one entity located in the UK and consolidated group annual revenues of EUR 750 million in at least two of the previous four accounting periods. Importantly, registration is required even if no Top-up Taxes are due.

Registration deadline and responsibility

Using the new HMRC online service, a ‘filing member’ must register within six months from the end of the first accounting period that started on or after 31 December 2023. This will be the Ultimate Parent Entity (UPE) by default, but the UPE can nominate another group entity as the filing member. 

Registration details required

The filing member needs to provide HMRC with:

  • The name and registered address for the UPE (or filing member);
  • Company registration number (CRN) and Unique Taxpayer Reference (UTR); 
  • Confirmation of whether the group registering has entities located in the UK and/or outside;
  • The start and end date of the group’s accounting period;
  • Contact details for one or two individuals or teams in the group; and
  • A contact postal address for the group. 

Changes to registration details

The filing member must update details within six months of the change occurring using the online service. 

Submission of Top-Up Tax returns 

Following registration, the practical guidance confirms that the first returns for Top-up Taxes must be filed no later than:

  • 30 June 2026, if the first accounting period reported for Top-up Taxes ended on or before 31 December 2024; or 
  • 18 months after the last day of the group’s accounting period, if the first accounting period reported for Top-up taxes ended after 31 December 2024.


Many multinational groups are progressing their readiness projects for the Pillar Two regime, including performing and updating impact assessments now the regime is live, whilst preparing for reporting and compliance. This guidance issued by HMRC a year ahead of the first deadline is welcome, as it will help groups understand the UK registration requirements, prompt consideration of the ‘filing member’ for the group and enable them to take action well in advance of the registration deadlines. It is also the first step from HMRC as part of ‘going live’ with their Top-up Taxes online service.

Groups should carefully consider the determination of the filing member given the interaction with the Globe Information Return and how this will be shared internationally.

If you have any questions on the above developments and their implications to your business, please speak to your usual KPMG in the UK contact.