Pay and file for Pillar Two
The Pillar Two return filing process
Entities that have registered for Pillar Two taxes must file the applicable returns and pay the tax due through the Revenue Online Service (ROS).
The Pillar Two return filing and payment process follows a step-by-step approach once you have logged into ROS.
Returns and payments (no group created)
The following steps apply where a Multi-National Enterprise (MNE) group, large-scale domestic group, or joint venture group has not created a:
- QDTT group
- and, or
- UTPR group.
- Log into ROS and navigate to the File a Return tab.
- Select ‘Complete a Form Online’. Pillar Two returns must be completed online, there is no offline option.
- Choose the type of top-up tax return to file: IIR, UTPR or QDTT.
- Select the filing period year for the return.
- Enter the amount of top-up tax payable and indicate if there is a genuine doubt over the application of the law in relation to an aspect of the return.
- Check the summary of the return, submit the return and make payment of the top-up tax amount.
Section 4 of Tax and Duty Manual Part 04A-10-03 provides a guide through these steps.
Returns and payments (group created)
The following steps apply where an MNE group, large-scale domestic group, or joint venture group hascreated a QDTT group and/or UTPR group.
You must ensure the relevant group is formed before an appointed group filer can file a group top-up tax return on behalf of a:
- QDTT group
- or
- UTPR group.
- The group filer should log into ROS and navigate to the File a Return tab.
- Start a new form online, select the Pillar Two tax type and the relevant return filing period.
- Enter the amount of the group’s top-up tax payable and indicate if there is a genuine doubt over the application of the law in relation to an aspect of the return.
- Check the summary of the return, submit the return and make payment of the group’s top-up tax amount.
Section 5 of Tax and Duty Manual Part 04A-10-03 provides a guide through these steps.