---
title: "Submit Below-Threshold Notification"
method: POST
path: "/organisations/pillar-two/below-threshold-notification"
tags: ["submission"]
---

# Submit Below-Threshold Notification

`POST /organisations/pillar-two/below-threshold-notification`

Submits a Below-Threshold Notification for a specified accounting period when the group no longer meets the threshold for the Pillar 2 top-up tax.
### Error Codes
<p>This table contains a list of 422 error codes returned when a SubmitBTN request is not processed successfully.</p>
<table>
<thead>
<tr>
<th>Error Message</th>
<th>Next Steps</th>
</tr>
</thead>
<tbody>
<tr>
<td>003 - Request could not be processed</td>
<td>The message could not be processed due to locking. Please check if there is currently an open enquiry on your tax account.</td>
</tr>
<tr>
<td>044 - Tax Obligation already fulfilled</td>
<td>A BTN for the specified period has already been submitted.</td>
</tr>
<tr>
<td>063 - Business partner does not have an Active Subscription for this Regime</td>
<td>The Pillar 2 ID in the request header is not listed as active by HMRC for this regime. Please contact the central support team.</td>
</tr>
<tr>
<td>100 - Accounting period under enquiry</td>
<td>A BTN cannot be submitted for this particular accounting period as it is currently subject to an HMRC enquiry.</td>
</tr>
</tbody>
</table>

## Headers

- `Authorization` string, required
- `X-Pillar2-Id` string, required
- `Accept` string

## Request body

- object
  - `accountingPeriodFrom` string, date, required — The calendar date upon which a business' accounting period begins.
  - `accountingPeriodTo` string, date, required — The calendar date upon which a business' accounting period ends.

## Response `201`

Below-Threshold Notification Submission Created

- object
  - `processingDate` string, required

## Other responses

- `400` — Bad Request
- `401` — Unauthorized
- `403` — Forbidden
- `422` — Business Validation Failure
- `500` — Internal Server Error

---

[API](https://skmtc.net/hmrc/apis/pillar2-submission-api.md) · [All operations](https://skmtc.net/hmrc/apis/pillar2-submission-api/llms.txt) · [OpenAPI document](https://skmtc-service-staging.skmtc.workers.dev/v1/apis/hmrc/pillar2-submission-api/versions/aaa66491fee8/schema)