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Effective 2026-07-29Guidance: GloBE Information Return Filing and Exchange: Transitional approach
This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 GloBE Information Returns (GIRs).
This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 GloBE Information Returns (GIRs).
Source
HMRChttps://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach
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