Select committee: Public Accounts Committee
Conclusion 27
9th Report - Large business tax compliance
Published 10 Jul 2026
Addressed to HM Treasury
Public Accounts Committee Large business tax compliance All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
Those businesses that fall under Pillar 2 will need support to comply with the new requirements. HMRC told us that it has been working with international partners and the OECD to ensure that it has clear legislation and guidance in place. HMRC also said that it has established a dedicated customer support team to make sure large businesses get the help they need. HMRC told us that this team has already dealt with almost 2,000 technical and practical queries from customers.42
From: Public Accounts Committee, 9th Report - Large business tax compliance (HC 86), 10 July 2026
Government response
The government responded to the whole report on 1 October 2026 (deadline 10 September 2026).