Revenue eBrief No. 107/26
26 May 2026
IIR, UTPR and QDTT Returns and Payments
Tax and Duty Manual (TDM) Part 04A-10-03 is a new manual created in May 2026. It provides guidance on the filing and payment obligations and processes for IIR, UTPR and QDTT returns.
Prior to filing a return or making a payment, an entity should ensure their relevant Pillar Two registration is correct and up to date.
Where the constituent entities of an MNE group or large scale domestic group elect to form a QDTT group or a UTPR group, the members of the group should ensure that a group filer is appointed and that group filer completes the creation of the group on ROS.