Retrieve 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.

The Retrieve Overseas Return Notification endpoint has an HTTP GET code, so it is used to retrieve the filing member’s ORN information submitted for a specific accounting period (both submission and amendments). The information returned matches the information submitted - the ORN submission date, the country code where the GIR was filed, and the name and Tax Identification Number (TIN) of the entity which submitted the GIR.

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.

Retrieve overseas return notification

This diagram shows a request which successfully retrieves ORN information.

The Retrieve Overseas Return Notification request retrieves information for a specific accounting period, defined by the accountingPeriodFrom and accountingPeriodTo fields.

curl --request GET \
  --url https://test-api.service.hmrc.gov.uk/organisations/pillar-two/overseas-return-notification/2024-01-01/2024-12-31 \
  --header 'authorization: YOUR_BEARER_TOKEN' \
  --header 'x-pillar2-id: YOUR_PILLAR2_ID'

The response will return the answers submitted for the most recent action (either the original ORN submission or the latest ORN amendment).

{
  "processingDate": "2025-05-20T13:04:49Z",
  "accountingPeriodFrom": "2024-01-01",
  "accountingPeriodTo": "2024-12-31",
  "filedDateGIR": "2025-01-10",
  "countryGIR": "CA",
  "reportingEntityName": "Newco Inc",
  "TIN": "CA12345678",
  "issuingCountryTIN": "CA"
}