Change of https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach

Change description : 2026-06-23 14:11:00: Updated to reflect changes to Pillar 2 top-up taxes [Guidance and regulation]

Showing diff : 2026-05-19 13:46:21.993423596 +00:00..2026-06-23 13:11:34.071932661 +00:00

Guidance

Global Information Return Filing and Exchange: Transitional approach

This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 Global Information Returns (GIRs).

From:
HM Revenue & Customs
Published
19 May 2026
Last updated
23 June 2026 — See all updates

Documents

Global Information Return (GIR) Filing and Exchange: Transitional approach

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Details

On 18 May 2026 the Organisation for Economic Co-operation and Development (OECD) published a paper setting out the approach that some of the jurisdictions that have implemented Pillar 2 for 2024 will take in respect of the central filing and exchange of GIRs. The UK supports this approach, and this page sets out how HMRC will act in accordance with it.

Updates to this page

Published 19 May 2026
Last updated 23 June 2026 — Show all updates

  1. Updated to reflect changes to Pillar 2 top-up taxes

  2. First published.

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Update history

2026-06-23 14:11
Updated to reflect changes to Pillar 2 top-up taxes

2026-05-19 14:46
First published.