---
title: "Amend UK Tax Return"
method: PUT
path: "/organisations/pillar-two/uk-tax-return"
tags: ["submission"]
---

# Amend UK Tax Return

`PUT /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: <https://skmtc.dev/hmrc/apis/pillar2-submission-api/docs/organisations/pillar-two/uk-tax-return/put.ts> (a function with typed inputs; its response is checked against the schema)

Amends a UK tax return submitted 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
<p>AmendUKTR generates the same error codes as Submit UKTR, please use the Error Codes table in the SubmitUKTR section above.</p>

## 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 `200`

UK Tax Return Submission Updated

- 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)