Retrieve Account Activity

Retrieve Account Activity for a specified period. Currently the only way to distinguish between different charges and payments is via the transaction descriptions. It is essential that API consumers match against these transaction description strings exactly, as they are the primary mechanism for identifying the nature of each charge or payment on the account.

Consumers can use these transaction descriptions in addition to the examples that have been provided to complete their implementation.

Example Scenarios

<p>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 </p> <table> <thead> <tr> <th>Transaction Description</th> <th>Explanation</th> </tr> </thead> <tbody> <tr> <td>UKTR - DTT</td> <td>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.</td> </tr> <tr> <td>UKTR - MTT (IIR)</td> <td>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.</td> </tr> <tr> <td>UKTR - MTT (UTPR)</td> <td>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.</td> </tr> <tr> <td>Late UKTR pay int - DTT</td> <td>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.</td> </tr> <tr> <td>Late UKTR pay int - MTT(IIR)</td> <td>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.</td> </tr> <tr> <td>Late UKTR pay int - MTT(UTPR)</td> <td>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.</td> </tr> <tr> <td>Repayment interest - UKTR</td> <td>Interest paid by HMRC on amounts overpaid by a company under the UK Pillar 2 Tax Return. This is completed via a credit transaction.</td> </tr> <tr> <td>Late UKTR sub pen - DTT</td> <td>Penalty for late submission of the UK Pillar 2 Tax Return relating to Domestic Top-Up Tax.</td> </tr> <tr> <td>Late UKTR sub pen - DTT 3mnth</td> <td>Additional penalty where the UKTR for Domestic Top-Up Tax is more than 3 months late.</td> </tr> <tr> <td>Late UKTR sub pen - DTT 6mnth</td> <td>Additional penalty where the UKTR for Domestic Top-Up Tax is more than 6 months late.</td> </tr> <tr> <td>Late UKTR sub pen - DTT 12mnth</td> <td>Additional penalty where the UKTR for Domestic Top-Up Tax is more than 12 months late.</td> </tr> <tr> <td>Late UKTR sub pen - MTT</td> <td>Penalty for late submission of the UKTR relating to Multinational Top-Up Tax.</td> </tr> <tr> <td>Late UKTR sub pen - MTT 3mnth</td> <td>Additional penalty where the UKTR for Multinational Top-Up Tax is more than 3 months late.</td> </tr> <tr> <td>Late UKTR sub pen - MTT 6mnth</td> <td>Additional penalty where the UKTR for Multinational Top-Up Tax is more than 6 months late.</td> </tr> <tr> <td>Late UKTR sub pen - MTT 12mnth</td> <td>Additional penalty where the UKTR for Multinational Top-Up Tax is more than 12 months late.</td> </tr> <tr> <td>Late ORN/GIR sub pen - DTT</td> <td>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.</td> </tr> <tr> <td>Late ORN/GIR sub pen -DTT3mnth</td> <td>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.</td> </tr> <tr> <td>Late ORN/GIR sub pen -DTT6mnth</td> <td>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.</td> </tr> <tr> <td>Late ORN/GIR sub pen - MTT</td> <td>Penalty for late submission of the ORN/GIR relating to Multinational Top-Up Tax.</td> </tr> <tr> <td>Late ORN/GIR sub pen-MTT 3mnth</td> <td>Additional penalty where the ORN/GIR for Multinational Top-Up Tax is more than 3 months late.</td> </tr> <tr> <td>Late ORN/GIR sub pen-MTT 6mnth</td> <td>Additional penalty where the ORN/GIR for Multinational Top-Up Tax is more than 6 months late.</td> </tr> <tr> <td>Schedule 24 inaccurate return</td> <td>Penalty for inaccuracies (careless or deliberate) in a Pillar 2 return filed by a customer, that results in lost tax revenue.</td> </tr> <tr> <td>Schedule 36 information notice</td> <td>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.</td> </tr> <tr> <td>Accurate records failure pen</td> <td>Penalty for failing to maintain records required to support Pillar 2 tax calculations.</td> </tr> <tr> <td>General Anti Abuse Rule pen</td> <td>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.</td> </tr> <tr> <td>Determination - DTT</td> <td>Tax amount determined by HMRC for Domestic Top-Up Tax where no valid return was submitted.</td> </tr> <tr> <td>Determination - MTT (IIR)</td> <td>Tax amount determined by HMRC for Multinational Top-Up Tax under the Income Inclusion Rule.</td> </tr> <tr> <td>Determination - MTT (UTPR)</td> <td>Tax amount determined by HMRC for Multinational Top-Up Tax under the Undertaxed Profits Rule.</td> </tr> <tr> <td>Determination interest - DTT</td> <td>Interest charged on a failure to pay a Determination for Domestic Top-Up Tax.</td> </tr> <tr> <td>Determination int- MTT (IIR)</td> <td>Interest charged on a failure to pay a Determination for Multinational Top-Up Tax under the Income Inclusion Rule (IIR).</td> </tr> <tr> <td>Determination int - MTT (UTPR)</td> <td>Interest charged on a failure to pay a Determination for Multinational Top-Up Tax under the Undertaxed Profits Rule.</td> </tr> <tr> <td>Discovery Assessment - DTT</td> <td>A discovery assessment raised by HMRC for Domestic Top-Up Tax where additional tax is found to be due.</td> </tr> <tr> <td>Discovery Assessment-MTT(IIR)</td> <td>A discovery assessment raised by HMRC for Multinational Top-Up Tax under the Income Inclusion Rule.</td> </tr> <tr> <td>Discovery Assessment-MTT(UTPR)</td> <td>A discovery assessment raised by HMRC for Multinational Top-Up Tax under the Undertaxed Profits Rule.</td> </tr> <tr> <td>Discovery Assessment int - DTT</td> <td>Interest charged on a failure to pay a Discovery Assessment for Domestic Top-Up Tax.</td> </tr> <tr> <td>Discovery Assmnt int-MTT(IIR)</td> <td>Interest charged on a failure to pay a Discovery Assessment for Multinational Top-Up Tax under the Income Inclusion Rule.</td> </tr> <tr> <td>Discovery Assmnt int-MTT(UTPR)</td> <td>Interest charged on a failure to pay a Discovery Assessment for Multinational Top-Up Tax under the Undertaxed Profits Rule.</td> </tr> <tr> <td>Overpaid claim assmnt - DTT</td> <td>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.</td> </tr> <tr> <td>O/paid claim assmnt-MTT (IIR)</td> <td>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.</td> </tr> <tr> <td>O/paid claim assmnt-MTT (UTPR)</td> <td>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.</td> </tr> <tr> <td>O/paid claim assmnt int - DTT</td> <td>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.</td> </tr> <tr> <td>O/p claim assmnt int-MTT(IIR)</td> <td>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.</td> </tr> <tr> <td>O/p claim assmnt int-MTT(UTPR)</td> <td>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.</td> </tr> <tr> <td>Pillar 2 Payment on Account</td> <td>An advanced payment made without a liability to allocate the money to. </td> </tr> </tbody> </table>

Error Codes

<p>This table contains a list of 422 error codes returned when a Retrieve Account Activity request is not processed successfully.</p> <table> <thead> <tr> <th>Error Message</th> <th>Next Steps</th> </tr> </thead> <tbody> <tr> <td>001 - Regime missing or invalid</td> <td>No data found for this Pillar 2 ID.</td> </tr> <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>014 - No data found</td> <td>No data found for this Pillar 2 ID.</td> </tr> </tbody> </table>