This table contains a list of transaction examples that are included in the request made to this endpoint. Appeals and standovers can apply to some of the transaction description, excluding the following transactions: determinations
| Transaction Description | Explanation |
|---|---|
| UKTR - DTT | Amount of Domestic Top-Up Tax (DTT) payable as reported on the UK Pillar 2 Tax Return. A domestic-only or multinational can be liable for DTT. |
| UKTR - MTT (IIR) | Amount of Multinational Top-Up Tax (MTT) due under the Income Inclusion Rule (IIR) as reported on the UK Pillar 2 Tax Return, applied to an account marked as non-domestic. |
| UKTR - MTT (UTPR) | Amount of Multinational Top-Up Tax due under the Undertaxed Profits Rule (UTPR) as reported on the UK Pillar 2 Tax Return, applied to an account marked as non-domestic. |
| Late UKTR pay int - DTT | Interest charged on late payment of Domestic Top-Up Tax shown on the UK Pillar 2 Tax Return. These charges will only show after the main debit is settled. In order for interest to have accrued, a group must have cleared their debt after the due date. |
| Late UKTR pay int - MTT(IIR) | Interest charged on late payment of Multinational Top-Up Tax under the Income Inclusion Rule. This charge is applied to an account marked as non-domestic. These charges will only show after the main debit is settled. In order for interest to have accrued, a group must have cleared their debt after the due date. |
| Late UKTR pay int - MTT(UTPR) | Interest charged on late payment of Multinational Top-Up Tax under the Undertaxed Profits Rule. This charge is applied to an account marked as non-domestic. These charges will only show after the main debit is settled. In order for interest to have accrued, a group must have cleared their debt after the due date. |
| Repayment interest - UKTR | Interest paid by HMRC on amounts overpaid by a company under the UK Pillar 2 Tax Return. This is completed via a credit transaction. |
| Late UKTR sub pen - DTT | Penalty for late submission of the UK Pillar 2 Tax Return relating to Domestic Top-Up Tax. |
| Late UKTR sub pen - DTT 3mnth | Additional penalty where the UKTR for Domestic Top-Up Tax is more than 3 months late. |
| Late UKTR sub pen - DTT 6mnth | Additional penalty where the UKTR for Domestic Top-Up Tax is more than 6 months late. |
| Late UKTR sub pen - DTT 12mnth | Additional penalty where the UKTR for Domestic Top-Up Tax is more than 12 months late. |
| Late UKTR sub pen - MTT | Penalty for late submission of the UKTR relating to Multinational Top-Up Tax. |
| Late UKTR sub pen - MTT 3mnth | Additional penalty where the UKTR for Multinational Top-Up Tax is more than 3 months late. |
| Late UKTR sub pen - MTT 6mnth | Additional penalty where the UKTR for Multinational Top-Up Tax is more than 6 months late. |
| Late UKTR sub pen - MTT 12mnth | Additional penalty where the UKTR for Multinational Top-Up Tax is more than 12 months late. |
| Late ORN/GIR sub pen - DTT | Penalty for late submission of the Overseas Return Notification (ORN) or GloBE Information Return (GIR) relating to Domestic Top-Up Tax. When the group is multinational, DTT and MTT penalties will apply. When the group is domestic-only, DTT penalties will apply. |
| Late ORN/GIR sub pen -DTT3mnth | Additional penalty where the ORN/GIR for Domestic Top-Up Tax is more than 3 months late. When the group is multinational, DTT and MTT penalties will apply. When the group is domestic-only, DTT penalties will apply. |
| Late ORN/GIR sub pen -DTT6mnth | Additional penalty where the ORN/GIR for Domestic Top-Up Tax is more than 6 months late. When the group is multinational, DTT and MTT penalties will apply. When the group is domestic-only, DTT penalties will apply. |
| Late ORN/GIR sub pen - MTT | Penalty for late submission of the ORN/GIR relating to Multinational Top-Up Tax. |
| Late ORN/GIR sub pen-MTT 3mnth | Additional penalty where the ORN/GIR for Multinational Top-Up Tax is more than 3 months late. |
| Late ORN/GIR sub pen-MTT 6mnth | Additional penalty where the ORN/GIR for Multinational Top-Up Tax is more than 6 months late. |
| Schedule 24 inaccurate return | Penalty for inaccuracies (careless or deliberate) in a Pillar 2 return filed by a customer, that results in lost tax revenue. |
| Schedule 36 information notice | Penalty for failure to comply with an information or document request issued under Schedule 36. This has been extended to include information notices required to establish Pillar 2 liabilities. Failure to not comply with a notice can lead to a penalty. |
| Accurate records failure pen | Penalty for failing to maintain records required to support Pillar 2 tax calculations. |
| General Anti Abuse Rule pen | Penalty for tax avoidance which falls within the General Anti Abuse Rule. If the penalty applies, then 60% of the tax due will be charged. |
| Determination - DTT | Tax amount determined by HMRC for Domestic Top-Up Tax where no valid return was submitted. |
| Determination - MTT (IIR) | Tax amount determined by HMRC for Multinational Top-Up Tax under the Income Inclusion Rule. |
| Determination - MTT (UTPR) | Tax amount determined by HMRC for Multinational Top-Up Tax under the Undertaxed Profits Rule. |
| Determination interest - DTT | Interest charged on a failure to pay a Determination for Domestic Top-Up Tax. |
| Determination int- MTT (IIR) | Interest charged on a failure to pay a Determination for Multinational Top-Up Tax under the Income Inclusion Rule (IIR). |
| Determination int - MTT (UTPR) | Interest charged on a failure to pay a Determination for Multinational Top-Up Tax under the Undertaxed Profits Rule. |
| Discovery Assessment - DTT | A discovery assessment raised by HMRC for Domestic Top-Up Tax where additional tax is found to be due. |
| Discovery Assessment-MTT(IIR) | A discovery assessment raised by HMRC for Multinational Top-Up Tax under the Income Inclusion Rule. |
| Discovery Assessment-MTT(UTPR) | A discovery assessment raised by HMRC for Multinational Top-Up Tax under the Undertaxed Profits Rule. |
| Discovery Assessment int - DTT | Interest charged on a failure to pay a Discovery Assessment for Domestic Top-Up Tax. |
| Discovery Assmnt int-MTT(IIR) | Interest charged on a failure to pay a Discovery Assessment for Multinational Top-Up Tax under the Income Inclusion Rule. |
| Discovery Assmnt int-MTT(UTPR) | Interest charged on a failure to pay a Discovery Assessment for Multinational Top-Up Tax under the Undertaxed Profits Rule. |
| Overpaid claim assmnt - DTT | An assessment raised by HMRC where a repayment made to the group exceeds the amount due, enabling HMRC to recover the overpaid amount. This is only applicable to Domestic Top-Up Tax. |
| O/paid claim assmnt-MTT (IIR) | An assessment raised by HMRC where a repayment made to the group exceeds the amount due, enabling HMRC to recover the overpaid amount. This is only applicable to Multinational Top-Up Tax under the Income Inclusion Rule. |
| O/paid claim assmnt-MTT (UTPR) | An assessment raised by HMRC where a repayment made to the group exceeds the amount due, enabling HMRC to recover the overpaid amount. This is only applicable to Multinational Top-Up Tax under the Undertaxed Profits Rule. |
| O/paid claim assmnt int - DTT | Interest charged on a failure to pay an assessment raised by HMRC where a repayment made to the group exceeds the amount due, enabling HMRC to recover the overpaid amount. This is only applicable to Domestic Top-Up Tax. |
| O/p claim assmnt int-MTT(IIR) | Interest charged on a failure to pay an assessment raised by HMRC where a repayment made to the group exceeds the amount due, enabling HMRC to recover the overpaid amount. This is only applicable to Multinational Top-Up Tax under the Income Inclusion Rule. |
| O/p claim assmnt int-MTT(UTPR) | Interest charged on a failure to pay an assessment raised by HMRC where a repayment made to the group exceeds the amount due, enabling HMRC to recover the overpaid amount. This is only applicable to Multinational Top-Up Tax under the Undertaxed Profits Rule. |
| Pillar 2 Payment on Account | An advanced payment made without a liability to allocate the money to. |
This table contains a list of 422 error codes returned when a Retrieve Account Activity request is not processed successfully.
| Error Message | Next Steps |
|---|---|
| 001 - Regime missing or invalid | No data found for this Pillar 2 ID. |
| 003 - Request could not be processed | The message could not be processed due to locking. Please check if there is currently an open enquiry on your tax account. |
| 014 - No data found | No data found for this Pillar 2 ID. |