Appendix A — standard shapes and symbols
Published 9 February 2026
© Crown copyright 2026
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The purpose of Appendix A is to share the most common or standard shapes and symbols. We have provided descriptive text for each shape and symbol as an alternative to the visual image to support customers using reader software.
Company — tax residence and incorporation are the same country
The company name is in a rectangle. The country code of tax residence is in a small rectangle bottom right hand corner.
Company — tax residence and incorporation country differ
The company name is in a rectangle. The country codes is in the bottom right hand side of rectangle. The country codes are the country of tax residence followed by the country of incorporation.
Branch or permanent establishment
Branch or permanent establishment (PE) is in an oval shape. The country code for country of establishment is in a small rectangle in the bottom right corner.
Partnership
Partnership name is in a triangle. The triangle has a single point at the top and two points at the bottom. The country code is in a small rectangle, bottom right corner. Country code is country of residence and or the country where legally formed.
Partnership hybrid
Partnership name is in a triangle inside a rectangle. The triangle has a single point at the top and two points at the bottom. The country code is in a small rectangle, bottom right corner. The country code is country of tax residence and or where legally formed.
Company or branch hybrid
Company name is an oval inside a rectangle. The country code is in a small rectangle in the bottom right corner. The country code is country of tax residence and or country of incorporation.
Proposed, dissolved or disposed company
Company name is in a dotted or broken line forming a rectangle. The country code is in a small rectangle in the bottom right corner. The country code is the country of proposed or previous tax residence and or the country where legally formed.
Trust
Trust name is in a diamond shape. The country code is in a small rectangle in the bottom right. The country code is the country of tax residence and or the country where legally formed.
Individual
Individual name is in a circle. The country code of individuals tax residence is in a small rectangle in the bottom right.
Shareholding
A solid line links entities connected by 100% shareholding. Partial ownership percentage is shown beside solid line or contained in supplementary notes. This is shown in Appendix B group structure chart — example 1.
Shareholding — proposed, dissolved or disposed
A dotted or broken line links entities. Partial proposed, dissolved or disposed ownership is shown beside the dotted or broken line or provided in supplementary notes.
Flow of loans, cash or assets
An arrowed line. The usage is shown in Appendix B transactional flow diagram — example 2.