United Kingdom Tax Agency Issues Notice Updating Lists of Territories Implementing Pillar 2

The United Kingdom HM Revenue and Customs Feb. 25 issued Notice No. 2, on the updated lists of territories that have implemented Pillar Two rules for the purposes of the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). The notice updates the lists of territories: 1) specified as Pillar Two territories; 2) where the Qualified Domestic Minimum Top-up Tax (QDMTT) is specified as a qualifying domestic top-up tax (QDTT); and 3) where the QDMTT is specified as an accredited QDTT. The notice also includes the effective dates of the specifications for each country. [United Kingdom, Government Portal, 02/25/26]

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