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