v1

latestOpenAPI 3.0.32026-07-131528298.7 KB

submission

Submit 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>

post/organisations/pillar-two/below-threshold-notification

Headers

Authorizationstring required

Bearer token for authentication

X-Pillar2-Idstring required

Pillar2 ID for the submission

Acceptstring

Example:application/vnd.hmrc.1.0+json

Specifies the expected response format as versioned JSON from the HMRC API (v1.0). If not provided, it will default to application/vnd.hmrc.1.0+json.

Request body

accountingPeriodFromstring date required

The calendar date upon which a business' accounting period begins.

accountingPeriodTostring date required

The calendar date upon which a business' accounting period ends.

Response

Below-Threshold Notification Submission Created

processingDatestring required