--- title: "Submit UK Tax Return" method: POST path: "/organisations/pillar-two/uk-tax-return" tags: ["submission"] --- # Submit UK Tax Return `POST /organisations/pillar-two/uk-tax-return` ## Request - Base URL: `https://test-api.service.hmrc.gov.uk` - URL: `https://test-api.service.hmrc.gov.uk/organisations/pillar-two/uk-tax-return` - Auth: OAuth 2 - Authorization code: `https://api.service.hmrc.gov.uk/oauth/authorize` - Token URL: `https://api.service.hmrc.gov.uk/oauth/token` scopes: `write:pillar2` - TypeScript: (a function with typed inputs; its response is checked against the schema) Submits a UK Tax Return for a specified accounting period. ### The MTT and DTT liabilities reported in the UKTR should be stated in sterling in accordance with s123(3) F(No. 2)A 2023. ### Error Codes

This table contains a list of 422 error codes returned when a SubmitUKTR or AmendUKTR request is not processed successfully.

Error Message Next Steps
003 - Request could not be processed The message could not be processed due to locking. Please check if there is currently an open enquiry on your tax account. If you are amending an existing return, please check the request dates fall within the amendment window (12 months after the due date, minus 1 day).
044 - Tax Obligation already fulfilled A UKTR for the specified period has already been submitted. If you are trying to amend a UKTR, please check you are sending the amendUKTR API request.
063 - Business partner does not have an Active Subscription for this Regime The Pillar 2 ID in the request header is not listed as active by HMRC for this regime. Please contact the central support team.
093 - Invalid Return There is an error with the tax return you’ve submitted in the request. Entities registered as UK only should check that obligationMTT is set to false, and totalLiabilityIIR, amountOwedIIR, totalLiabilityUTPR and amountOwedUTPR should be set to 0. The accountingPeriodFrom and accountingPeriodTo date range should match the period defined in the test organisation. If you need to check or amend the accounting period pattern, you can do this on the Pillar 2 site under “Manage group details”.
094 - Invalid DTT Election If electionDTTSingleMember is true, the numberSubGroupDTT should be greater than 0, else Error 094 will be returned. If electionDTTSingleMember is false, no validation will be performed.
095 - Invalid UTPR Election If electionUTPRSingleMember is true, the numberSubGroupUTPR should be greater than 0, else Error 095 will be returned. If electionUTPRSingleMember is false, no validation will be performed.
096 - Invalid Total Liability The totalLiability value in the request does not match the combined values of totalLiabilityDTT, totalLiabilityIIR and totalLiabilityUTPR. Please check the sum of these fields matches the totalLiability value and submit the request again.
097 - Invalid Total Liability IIR The totalLiabilityIIR value does not match the amountIIR value from the sum of liableEntities array. IIR values should only be entered by entities registered as a Multinational Enterprise. Please check the individual totals of each entity and submit the request again.
098 - Invalid Total Liability DTT The totalLiabilityDTT value does not match the amountDTT value from the sum of liableEntities array. Please check the value of these fields matches and submit the request again.
099 - Invalid Total Liability UTPR The totalLiabilityUTPR value does not match the amountUTPR value from the sum liableEntities array. UTPR values should only be entered by entities registered as a Multinational Enterprise. Please check the individual totals of each entity and submit the request again.
## Headers - `Authorization` string, required - `X-Pillar2-Id` string, required - `Accept` string ## Request body - union - object: A liability is a return for UKTR per accounting period which needs to be submitted (unless a BTN has been submitted). This is to be returned annually, and certain groups will need to submit this, whereas others will not. For the groups which do not need to submit a liability return, the value will be nil. For the groups which do need to submit an annual liability return, then the information found in the array will need to be populated. - `accountingPeriodFrom` string, date, required: The calendar date upon which a business' accounting period begins. - `accountingPeriodTo` string, date, required: The calendar date upon which a business' accounting period ends. - `obligationMTT` boolean, required: Specifies whether a multinational group owes IIR or UTPR Pillar 2 tax. In the case where a group is 'domestic only', then the value must be `false`. Where a group is 'multinational', the value can be `true` or `false`. - `electionUKGAAP` boolean, required: A means of calculating tax liability and profit. For domestic-only groups, the value can be `true` or `false`. For multinational groups, it must be `false`. - `liabilities` object, required: A liability is a return for UKTR per accounting period which needs to be submitted (unless a BTN has been submitted). This is to be returned annually, and certain groups will need to submit this, whereas others will not. For the groups which do not need to submit a liability return, the value will be nil. For the groups which do need to submit an annual liability return, then the information found in the array will need to be populated. - `electionDTTSingleMember` boolean, required - `electionUTPRSingleMember` boolean, required - `numberSubGroupDTT` integer, required - `numberSubGroupUTPR` integer, required - `totalLiability` number, double, required: In pound sterling - `totalLiabilityDTT` number, double, required: In pound sterling - `totalLiabilityIIR` number, double, required: In pound sterling - `totalLiabilityUTPR` number, double, required: In pound sterling - `liableEntities` object[], required - `ukChargeableEntityName` string, required - `idType` string, required - `idValue` string, required - `amountOwedDTT` number, double, required: In pound sterling - `amountOwedIIR` number, double, required: In pound sterling - `amountOwedUTPR` number, double, required: In pound sterling - object - `accountingPeriodFrom` string, date, required: The calendar date upon which a business' accounting period begins. - `accountingPeriodTo` string, date, required: The calendar date upon which a business' accounting period ends. - `obligationMTT` boolean, required: Specifies whether a multinational group owes IIR or UTPR Pillar 2 tax. In the case where a group is 'domestic only', then the value must be `false`. - `electionUKGAAP` boolean, required: A means of calculating tax liability and profit. For domestic-only groups, the value can be `true` or `false`. For multinational groups, it must always be `false`. - `liabilities` object, required: A liability is a return for UKTR per accounting period which needs to be submitted (unless a BTN has been submitted). This is to be returned annually, and certain groups will need to submit this, whereas others will not. For the groups which do not need to submit a liability return, the value will be nil. For the groups which do need to submit an annual liability return, then the information found in the array will need to be populated. - `returnType` 'NIL_RETURN', required ## Response `201` UK Tax Return Submission Created - object - `processingDate` string, date-time, required: The date and time that an event took place. - `formBundleNumber` string, required: A unique identifier for the request, to be noted and retained in case amendments need to be filed against the return. - `chargeReference` string, nullable: Identifier for any liabilities specified in the return. Nil returns do not return a charge reference. ## Other responses - `400`: Bad Request - `401`: Unauthorized - `403`: Forbidden - `422`: Business Validation Failure - `500`: Internal Server Error --- [API](https://skmtc.dev/hmrc/apis/pillar2-submission-api.md) - [All operations](https://skmtc.dev/hmrc/apis/pillar2-submission-api/llms.txt) - [OpenAPI document](https://skmtc.dev/hmrc/apis/pillar2-submission-api/revisions/aaa66491fee8?raw)