Check if you must send a country-by-country report

Qualifying multinational groups must notify HMRC and send a report each year on certain aspects of their business activities.

The UK follows the country-by-country reporting requirements of the Organisation for Economic Co-operation and Development (OECD). You may have to make a report if your business meets the criteria.

Groups who must report

You may need to make a country-by-country report in the UK if both of the following apply:

  • you’re a group of businesses, with at least one based in the UK and at least one in another country
  • you have a consolidated group revenue of at least €750 million

Making a notification

If your group meets the criteria to report, you must notify HM Revenue and Customs (HMRC) every year of where and how you intend to report.

Sending your report to HMRC

You must send your report to HMRC through our online service.

You’ll need to register in order to use the service. HMRC recommends that you do this in advance as we need to send you a reference to put on your report.

Making your report in the right form

You must make your report using XML (extensible markup language) format and in the structure, called a schema, published by the OECD. You must follow HMRC’s rules to create a valid file.

Who to contact

If you already have an HMRC Customer Relationship Manager (CRM), they should be your first point of contact for any questions about:

  • notifications
  • the registration service
  • the reporting service
  • HMRC’s rules for completing the XML schema

If you don’t have a CRM, you can email

Further information

You can find more details on the above in the International Exchange of Information Manual.

Published 15 August 2017
Last updated 25 August 2017 + show all updates
  1. Guidance has been replaced with links to the International Exchange of Information Manual.
  2. First published.