Find the Pillar Two rules and filing requirements that apply to your group.

In its 5 November 2026 Pillars update, the Isle of Man Income Tax Division announced that its Pillar 2 online service now accepts DTUT and MTUT returns and GIR notifications. The Domestic Filing Entity must enrol even where an agent handles compliance. The Division says the island will be an inward-only GIR exchange jurisdiction for at least the first 12 months: groups cannot centrally file a GIR there to discharge filing obligations elsewhere. It expects the OECD exchange-relationship list to be updated; no particular activated partner is established by the announcement. This is an operational filing update, with no announced return or payment extension. See the official Pillar 2 resources and our updated Isle of Man guide.

In its 4 November announcement, the General Tax Authority extended registration for Global and Domestic Minimum Tax through Dhareeba to 31 January 2027 for in-scope multinational enterprise and joint venture groups. The service, launched on 2 August 2026, enables required data to be supplied and the designated local entity to be appointed. This is a registration extension; the notice does not announce an extension of tax-return or payment deadlines.

Kenya’s initial minimum top-up tax scope notification is due by 17 November 2026. Persons already covered at commencement must notify the Commissioner in writing within 60 days of publication on 18 September 2026 under regulation 27(1) of the final Regulations.

A single designated entity may give the initial notification for two or more Kenyan covered persons in the same multinational group. Later entrants notify before the end of their year of income. This notification is separate from the local tax return, GIR and payment deadlines. Read our Kenya analysis.

AADE Decisions A.1236 and A.1237, dated 30 October and published on 2 November 2026, prescribe separate domestic top-up tax and IIR/UTPR self-assessment returns. They specify designated-filer responsibilities, nil returns and electronic submission under the existing regime. The GIR remains a separate obligation; the decisions do not introduce aa general deadline extension. Read our analysis.

The Commons agreed Ways and Means Resolution 39 on 3 November 2026, setting out an annual Side-by-Side safe-harbour election for Multinational Top-up Tax for qualifying groups and accounting periods beginning on or after 1 January 2026. The resolution invokes the temporary statutory-effect mechanism in section 1 of the Provisional Collection of Taxes Act 1968, subject to that Act’s conditions. The same record confirms Finance Bill 173’s presentation and first reading. This is not Royal Assent or implementation of the entire July package. Read our existing UK analysis.