The CIOT Pillar Two Award

The whole picture on Pillar Two in one place. What the Award is, why demand for it is rising, how to sit it, and how to make the GloBE rules examinable rather than overwhelming.

What it is

The Pillar Two Award is a short, focused qualification from the Chartered Institute of Taxation covering the OECD global minimum tax, known as the GloBE rules. Rather than a broad diploma, it goes deep on one high-value topic, which makes it a practical addition for anyone already working in or moving toward international tax.

The opportunities it opens

Pillar Two is being implemented across jurisdictions right now, and it is landing on real tax teams. That is creating strong demand for people who genuinely understand the rules, both in advisory firms and in the in-house tax functions of large groups. A focused, recognised credential is a clear way to show you are one of them.

How to sit it

You register with the CIOT and sit the Award as a focused assessment on the global minimum tax. Because it is a single Award rather than a full diploma, it is a manageable commitment alongside a job. The CIOT Pillar Two pages hold the current format, dates and fees.

How to study for it

Do not learn the GloBE rules as isolated definitions. Follow one figure the whole way through, from accounting profit, through the covered tax and top up adjustments, to the effective tax rate test. If you can answer three questions cold, what turns accounting profit into GloBE income, where covered taxes are added back or stripped out, and when the top up tax actually bites, you are most of the way there.

MojiTax

A note from us, since we run this blog

If you want to study for the Pillar Two Award

Global Tax Studies is run by the team at MojiTax, who prepare candidates for the Pillar Two Award with structured lessons on the GloBE computation and practice questions. If you want the rules made examinable rather than overwhelming, start here, and we always flag when it is our own training.

See MojiTax Pillar Two training

Where to go and who to contact

For official rules, dates and registration, go to the CIOT at tax.org.uk/pillar-two. To study with us or ask about preparing, the MojiTax team are at mojitax.co.uk or support@mojitax.com. To study alongside other candidates, join the Global Tax Studies community.

Latest on Pillar Two

Fresh Pillar Two posts are on the way, including a plain-words guide to the OECD side-by-side system. In the meantime, see the latest edition or bring your questions to the community.