Pillar Two Platform

About the Pillar Two Platform

The Pillar Two Platform is Revenue Jersey’s secure online service for managing Multinational Corporate Income Tax (MCIT), the Income Inclusion Rule (IIR) tax and Global Information Return (GIR) filing obligations.

It provides a single place for in scope multinational enterprise (MNE) groups and their appointed tax agents to:

manage group and entity information
get payment reference numbers
meet reporting and compliance requirements

The platform supports compliance by enabling users to self manage their obligations online, rather than through paper forms or offline processes.

Over time the platform will expand for other Business Taxes.

Access the Pillar Two Platform

Who can use the Pillar Two Platform

You can use the Pillar Two Platform if:

your MNE group is within scope of MCIT in Jersey, or
you are a tax agent appointed to act on behalf of an in scope MNE group for Pillar Two matters

Check if Pillar Two applies to you.

Before you start

Before you access the Pillar Two Platform, make sure you have:

registered your Jersey constituent entity for MCIT
nominated your principal user (guidance below)
received an email invitation to use the service
set up your digital ID (JerseyMe or Yoti). This ensures only authorised users can access the service (principals only)
access to a mobile device to complete two-factor authentication (2FA) (administrators, users and tax agents only)

You will not be able to use the platform until all of these steps are complete.

What you can currently do in the Pillar Two Platform

You can complete different tasks depending on your role.

You can:

manage group and Jersey constituent entity details
assign and manage administrators and user access (principal users and administrators only)
obtain unique payment reference numbers for bank transfers
view MCIT payment history
easily switch between multiple groups

Services being added to the platform

Additional services will be introduced to the platform later in 2026, allowing you to:

register for MCIT within the platform
submit MCIT returns
exchange secure messages with Revenue Jersey
receive automated notifications and reminders
submit your IIR and GIR returns

How to access Pillar Two Platform

You must complete the following steps to access the Pillar Two Platform.

1. Register for MCIT

You must register your organisation for Multinational Corporate Income Tax (MCIT) before you can use the Pillar Two Platform.

This registration confirms your organisation is in scope for Pillar Two.

2. Set up access to the platform

Once your organisation is registered for MCIT, you must nominate a principal user.

The principal user is:

legally responsible for the reporting entity’s Pillar Two obligations
the main point of accountability for the reporting entity

They are not expected to manage the platform day to day. They can give access to administrators, users or tax agents who will manage Pillar Two administration in the platform.

Further information about the eligibility and role of a principal user can be found here: Principals and access to the Pillar Two Platform

Provide principal user details

To appoint a principal user, you must send the following information to pillar2@gov.je:

first name
middle name(s), if applicable
surname
business email address (personal email addresses and shared inboxes cannot be accepted)
date of birth

We use this information to:

verify the individual’s authority to act for the organisation
confirm their identity
set up secure access to the Pillar Two platform
prevent duplicate or incorrect records

Access your account

Once the principal user has been set up:

they will receive an email invitation
the email will include a link to access the platform
they must complete identity verification and account setup

The principal user can then invite administrators and users, who will set up their own accounts using their business email address.

Tax agents are set up by Revenue Jersey.

3. Identity and security requirements

The identity and security requirements depend on your role.

Principal users

Principle users must use a personal digital ID (JerseyMe or Yoti). This ensures that the individual legally responsible for the organisation is verified before access is granted.

Administrators and users

are invited to the platform by a principal or administrator
register using a business email
complete account setup and two-factor authentication (2FA)

Tax agents

are invited by Revenue Jersey (for initial set up) and by an administrator thereafter
register using a business email
complete account setup and two-factor authentication (2FA)

Guidance on using the Pillar Two Platform

Detailed guidance by user role

You can view detailed guidance on how to access and use the platform based on your role. These guidance notes explain how to:

set up your account
manage users and permissions

Pillar Two Platform guidance for principals

Pillar Two Platform guidance for administrators and users

Pillar Two Platform guidance for tax agents

Portal roles and responsibilities

Access to the platform is based on user roles. Each role has different permissions.

Role	Permissions
Principals and administrators	Have full access to the account. Can manage users, update account information and submit MCIT returns.
User	Has the same access as a principal and administrator but cannot invite or manage other users.
Tax agent	Can access and manage client accounts where authorised and invite other tax agent users.

Managing delegated users and administrators

Principals and administrators can give other people access to the platform.

To add a user:

go to Manage users
select a role
enter the user’s details and send an invitation

The user must register and set up their account before they can access the service.

To remove a user:

go to Manage users and then Manage access
select the user and remove their access

Only principals and administrators can add or remove users.

Supporting tax agent access

Tax agents can use the platform on behalf of their clients.

Tax agent administrators can:

add members of their team
assign users to client accounts
manage access for each client

Users must set up their account, verify their email and complete 2FA before they can access any client information.

Access is assigned at client level and can be updated or removed at any time.

Get help with the Pillar Two Platform

Access guidance and support for the Pillar Two online platform.