Submit below-threshold notification

Overview

If group revenues fall below the threshold where the Pillar 2 tax is applied, sending a Below-Threshold Notification (BTN) removes the obligation to submit a UK Tax Return (UKTR) for both current (and future) accounting periods.

Your group can submit a BTN if consolidated annual revenues are below €750 million in at least 2 of the previous 4 accounting periods, and are not expected to be above €750 million within the next 2 accounting periods.

A Submit Below-Threshold Notification request requires you to send the accounting period start and end dates, and a successful request returns a processing date. If the accounting period specified is subject to an HMRC enquiry, the request will return an error.

Note: The diagram in this section relates to the Pillar 2 testing environment only.

Testing

Before using the sandbox, please read through the API Testing Setup page of the service guide and work through all the required steps for creating a test user and organisation.

A BTN is submitted for a specific accounting period.

Requirements for the organisation can be checked by sending a GET request using the Retrieve Obligations and Submissions endpoint. In this example, the status is set to “Open” (obligation not met) for both the “UKTR” and “GIR” obligationType.

curl --request GET \
  --url 'https://test-api.service.hmrc.gov.uk/organisations/pillar-two/obligations-and-submissions?fromDate=2024-01-01&toDate=2024-12-31' \
  --header 'Authorization: Bearer YOUR_BEARER_TOKEN' \
  --header 'X-Pillar2-Id: YOUR_PILLAR2_ID' \
  --header 'Accept: application/vnd.hmrc.1.0+json'

{
  "processingDate": "2025-07-09T09:17:42Z",
  "accountingPeriodDetails": [
    {
      "startDate": "2024-01-01",
      "endDate": "2024-12-31",
      "dueDate": "2025-07-01",
      "underEnquiry": false,
      "obligations": [
        {
          "obligationType": "UKTR",
          "status": "Open",
          "canAmend": true,
          "submissions": []
        },
        {
          "obligationType": "GIR",
          "status": "Open",
          "canAmend": true,
          "submissions": []
        }
      ]
    }
  ]
}

Using the Submit Below-Threshold Notification endpoint, a BTN can be submitted at any time regardless of the data previously sent. For a successful BTN response, the submitted accounting period must match the previously defined accounting period.

curl --request POST \
  --url 'https://test-api.service.hmrc.gov.uk/organisations/pillar-two/below-threshold-notification' \
  --header 'Accept: application/vnd.hmrc.1.0+json' \
  --header 'Authorization: Bearer YOUR_BEARER_TOKEN' \
  --header 'Content-Type: application/json' \
  --header 'X-Pillar2-Id: YOUR_PILLAR2_ID' \
  --data '{
  "accountingPeriodFrom": "2024-01-01",
  "accountingPeriodTo": "2024-12-31"
}'

A new request using the Retrieve Obligations and Submissions endpoint shows that both the “UKTR” and “GIR” obligationType now have status “Fulfilled” (obligation met), and the BTN has been recorded as a submissionType under UKTR.

curl --request GET \
  --url 'https://test-api.service.hmrc.gov.uk/organisations/pillar-two/obligations-and-submissions?fromDate=2024-01-01&toDate=2024-12-31' \
  --header 'Authorization: Bearer YOUR_BEARER_TOKEN' \
  --header 'X-Pillar2-Id: YOUR_PILLAR2_ID' \
  --header 'Accept: application/vnd.hmrc.1.0+json'

{
  "processingDate": "2025-07-09T09:18:18Z",
  "accountingPeriodDetails": [
    {
      "startDate": "2024-01-01",
      "endDate": "2024-12-31",
      "dueDate": "2025-07-01",
      "underEnquiry": false,
      "obligations": [
        {
          "obligationType": "UKTR",
          "status": "Fulfilled",
          "canAmend": true,
          "submissions": [
            {
              "submissionType": "BTN",
              "receivedDate": "2025-07-09T09:18:16Z"
            }
          ]
        },
        {
          "obligationType": "GIR",
          "status": "Fulfilled",
          "canAmend": true,
          "submissions": []
        }
      ]
    }
  ]
}

If the organisation breaches the threshold and has to submit a UKTR, the Retrieve Obligations and Submissions response will show the status for the “UKTR” obligationType set to “Fulfilled”, with the BTN submission superseded by the UKTR submission. The status for the GIR obligationType will be set to “Open”, as the GIR obligation is no longer met by the BTN submission.

{
  "processingDate": "2025-07-09T09:19:26Z",
  "accountingPeriodDetails": [
    {
      "startDate": "2024-01-01",
      "endDate": "2024-12-31",
      "dueDate": "2025-07-01",
      "underEnquiry": false,
      "obligations": [
        {
          "obligationType": "UKTR",
          "status": "Fulfilled",
          "canAmend": true,
          "submissions": [
            {
              "submissionType": "UKTR_CREATE",
              "receivedDate": "2025-07-09T09:19:23Z"
            },
            {
              "submissionType": "BTN",
              "receivedDate": "2025-07-09T09:18:16Z"
            }
          ]
        },
        {
          "obligationType": "GIR",
          "status": "Open",
          "canAmend": true,
          "submissions": []
        }
      ]
    }
  ]
}