Amend overseas return notification

Overview

An Overseas Return Notification (ORN) is an annual notice sent to HMRC by a Multinational Enterprise (MNE). The ORN contains details of the jurisdiction where the group’s GloBE Information Return (GIR) has been submitted.

If the filing member (or agent) has submitted an ORN and is required to amend it, they (or their agent) can send a request using the Amend Overseas Return Notification endpoint. Multiple amendments can be requested for any specific ORN within the defined accounting period.

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.

Amend overseas return notification

The diagram below shows a request which successfully amends an ORN.

Before sending an amendment, the ORN status can be checked by sending a GET request using the Retrieve Obligations and Submissions endpoint.

curl --request GET \
  --url https://test-api.service.hmrc.gov.uk/organisations/pillar-two/obligations-and-submissions/2024-01-01/2024-12-31 \
  --header 'authorization: YOUR_BEARER_TOKEN' \
  --header 'content-type: application/json' \
  --header 'x-pillar2-id: YOUR_PILLAR2_ID'

The response shows a submissionType “ORN_CREATE” under the “GIR” obligationType, which confirms an amendment can be sent.

{
  "processingDate": "2025-05-20T14:27:06Z",
  "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": "Fulfilled",
          "canAmend": true,
          "submissions": [
            {
              "submissionType": "ORN_CREATE",
              "receivedDate": "2025-05-20T14:08:41Z",
              "country": "CA"
            }
          ]
        }
      ]
    }
  ]
}

The Amend Overseas Return Notification request must include the Tax Identification Number (TIN) of the entity which submitted the ORN, the issuing country for the TIN, the accounting period from and to dates, and details of when and where the GIR was submitted (submission date and country code).

All fields in the request are mandatory.

curl --request PUT \
  --url https://test-api.service.hmrc.gov.uk/organisations/pillar-two/overseas-return-notification \
  --header 'authorization: YOUR_BEARER_TOKEN' \
  --header 'content-type: application/json' \
  --header 'x-pillar2-id: YOUR_PILLAR2_ID' \
  --data '{
  "accountingPeriodFrom": "2024-01-01",
  "accountingPeriodTo": "2024-12-31",
  "filedDateGIR": "2025-01-10",
  "countryGIR": "CA",
  "reportingEntityName": "Newco Inc",
  "TIN": "CA12345678",
  "issuingCountryTIN": "CA"
}'

A successful response will include a processingDate and formBundleNumber.

{
  "processingDate": "2025-05-20T12:59:44Z",
  "formBundleNumber": "828631306613"
}

Following the amendment, an “ORN_AMEND” submissionType will be returned in the response generated by the Retrieve Obligations and Submissions endpoint. There are now two “ORN” submissionType entries for the same accounting period - one for “ORN_CREATE” and one for “ORN_AMEND”.

{
  "processingDate": "2025-05-20T14:27:06Z",
  "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": "Fulfilled",
          "canAmend": true,
          "submissions": [
            {
              "submissionType": "ORN_AMEND",
              "receivedDate": "2025-05-20T14:26:46Z",
              "country": "CA"
            },
            {
              "submissionType": "ORN_CREATE",
              "receivedDate": "2025-05-20T14:08:41Z",
              "country": "CA"
            }
          ]
        }
      ]
    }
  ]
}