UncategorizedNavigate the CDS Declaration Instructions for Final Supplementary Declarations (FSD) Follow these steps when preparing to make a Final Supplementary declaration (FSD) on the Customs Declaration Service. Pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax) Policy paper: Directions under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003