Replace the filing member for a Pillar 2 top-up taxes account
Tell HMRC when you have replaced your filing member for an existing Pillar 2 top-up taxes account.
Use this service to replace the filing member for an existing聽Pillar 2 top-up taxes account.
If your group has not yet registered, you鈥檒l need to聽register to聽report Pillar 2 top-up taxes.聽You can choose to nominate a filing聽member during registration.
It is a legal requirement to replace your filing member鈥檚 details聽within 6 months of the change occurring in your group.
Who can replace a filing member
Only the new filing member can use this service. This can聽either be the ultimate parent entity or another company聽member which has been nominated by the ultimate parent聽entity.
Filing member responsibilities
As the new filing member, you鈥檒l take over the legal obligations to:
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act as HMRC鈥檚 primary contact in relation to the group鈥檚 Pillar 2 top-up tax聽compliance
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submit your group鈥檚 Pillar 2 top-up tax returns
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ensure your group鈥檚 Pillar 2 top-up taxes account accurately reflects their records
If you fail to meet your obligations as a filing member, you may be liable for penalties.
Before you start
To replace the filing member, you鈥檒l need to provide the聽Government Gateway user ID for the new filing member.
If the new filing member is a UK limited company, or limited聽liability partnership, you must also provide the company聽registration number, and Unique Taxpayer Reference.
You鈥檒l also need to tell us:
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the group鈥檚 Pillar 2 top-up taxes ID
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the date the group first registered to report their Pillar 2聽top up taxes in the UK
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contact details and preferences, for one or 2 individuals or聽teams in the group
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a contact postal address for the group