HMRC have issued new guidance on paying UK Pillar Two top-up taxes (aimed at multinational companies within the UK’s multinational or domestic top-up taxes rules). The guidance covers payment deadlines and details required in order to make payments.
Key deadlines for payments are:
30 June 2026 if the first accounting period the group is required to report Pillar Two top-up Taxes ends on or before 31 December 2024;
18 months after the last day of the group’s accounting period if the first accounting period the group is required to report Pillar Two top-up taxes ends after 31 December 2024; and
the later of 30 June 2026 and 15 months after the last day of the group’s accounting period for all other periods.
In further new guidance HMRC have set out details of the online service to be used to notify a change to the nominated filing member for an...
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HMRC have issued new guidance on paying UK Pillar Two top-up taxes (aimed at multinational companies within the UK’s multinational or domestic top-up taxes rules). The guidance covers payment deadlines and details required in order to make payments.
Key deadlines for payments are:
30 June 2026 if the first accounting period the group is required to report Pillar Two top-up Taxes ends on or before 31 December 2024;
18 months after the last day of the group’s accounting period if the first accounting period the group is required to report Pillar Two top-up taxes ends after 31 December 2024; and
the later of 30 June 2026 and 15 months after the last day of the group’s accounting period for all other periods.
In further new guidance HMRC have set out details of the online service to be used to notify a change to the nominated filing member for an...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
