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

Change description : 2026-07-22 14:08:00: Updated title from Global to GloBE and other minor updates. [Guidance and regulation]

Showing diff : 2026-06-23 13:11:34.071932661 +00:00..2026-07-22 13:08:42.229612764 +00:00

Guidance

GlobalGloBE 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 GlobalGloBE Information Returns (GIRs).

From:
HM Revenue & Customs
PublishedPublished:
19 May 2026
Last updatedupdated:
2322 JuneJuly 2026 — See all updates

Documents

GlobalGloBE 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 paperpaper, that was updated on the 26 June, 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 2322 JuneJuly 2026 — Show all updates

  1. Updated title from Global to GloBE and other minor updates.

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

  3. First published.

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Update history

2026-07-22 14:08
Updated title from Global to GloBE and other minor updates.

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

2026-05-19 14:46
First published.