UK HMRC Provides Guidance on Paying Pillar 2 Top-up Taxes

UK HMRC has published guidance on how to pay Pillar 2 top-up taxes, including Domestic Top-up Tax and Multinational Top-up Tax.

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Pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax)

How to pay Pillar 2 top-up taxes, and how long it takes for your payment to reach HMRC.

This guide explains how and when to pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax).

When to pay

Payments must be made no later than:

• 30 June 2026, if the first …