Registering for Pillar Two

Information series on Pillar Two registration

The Pillar Two rules include an Income Inclusion Rule (IIR) and an Undertaxed Profits Rule (UTPR). The rules also allow jurisdictions to introduce a Qualified Domestic Top-up Tax (QDTT).

Tax and Duty Manual Part 04A-01-01A provides a step-by-step guide through the Pillar Two registration process. Revenue has also provided a six video information series on how to manage Pillar Two tax registrations.

Registration obligations

This video provides an overview of the Pillar Two registration obligations and registration process. 

Relevant entity type – Ultimate Parent Entity (UPE)

This video provides information to ultimate parent entities which are registering for IIR top-up tax, domestic top-up tax and top-up tax information return.

Relevant entity type – Constituent Entity (CE)

This video provides information to constituent entities which are registering for domestic top-up tax and a top-up tax information return.

Multi-Parented Groups

This video provides information to entities which are part of a multi-parented group.

Assign the TIR Filing Role

This video provides information on how to assign the Top-up Tax Information Return (TIR) filing role.

Roles and groups – QDTT groups and UTPR groups

This video focuses on how to set up and manage QDTT groups and UTPR groups.