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United Kingdom·GOV.UK

Pillar 2 agents told to secure access before picking software

Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.

By Taxxa AI Oy · Published 17 September 2026

Tax

Agents acting for clients on Pillar 2 Top-up Taxes must make sure they have access to the service as an agent before choosing software.GOV HMRC has added that instruction to the software-choice pageGOV: check whether reporting is needed, and, if acting for a client, secure agent access firstGOV. An agent without access cannot view, change or submit the client's returns whatever product is chosen.GOV

Access runs through the agent services account and the digital handshake.GOV The agent needs an agent services account, requests authorisation through the digital handshakeGOV, and each client must accept the request before the agent can see that client's Pillar 2 informationGOV. Once signed in, the agent can submit returns, contact HMRC about current and previous returns, amend details such as contact details, accounting period and organisation type, supply repayment bank details, and view amounts owed and paid.

The scope check comes first because the taxes bite only at scale. A group must register for Pillar 2 Top-up Taxes if it has at least one UK entity and consolidated group annual revenues of 750 million euros or more in at least 2 of the previous 4 accounting periodsGOV, and it must register even if no top-up tax is dueGOV — no later than 6 months after the end of the first accounting period meeting the criteriaGOV. Domestic Top-up Tax and Multinational Top-up Tax together apply a 15% global minimum rate to the largest corporate groupsGOV for accounting periods beginning on or after 31 December 2023GOV. A UK-only group registers for Domestic Top-up TaxGOV; a group with entities inside and outside the UK registers for both, with one filing member registering for all membersGOV.

HMRC does not recommend one software product over anotherGOV, and software problems go to the provider, not HMRC. The practical sequence for an agent taking on a Pillar 2 client is therefore: confirm the group is in scope, complete the digital handshake and get it accepted, and only then select the product that will file the returns.

The legal basis is the HMRC guidance on choosing software, accessing the service as an agent, and checking whether reporting is needed for Pillar 2 Top-up Taxes.

If you are taking on a Pillar 2 client, confirm the group is in scope, set up the agent services account and digital handshake and have the client accept it, then choose filing software.

Sources

  1. Choose the right software for Pillar 2 Top-up Taxes
  2. Get access to Pillar 2 Top-up Taxes as an agent
  3. Check if you need to report Pillar 2 Top-up Taxes

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