Guidance

Send a country-by-country report

If you’re a qualifying multinational enterprise (MNE) group, tell HMRC that you need to send a report, and find out how to send it.

To report in the UK, you’ll need to follow the country-by-country reporting requirements of the Organisation for Economic Co-operation and Development (OECD) and HMRC rules.

Groups who may need to 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

If your group needs to report

Every year, you must notify HMRC of where you intend to report.

Register

You need to register to use the country-by-country reporting service before you can send a report for the first time.

You should do this in advance, because you’ll need to include your country-by-country ID in the report. Your ID will be displayed immediately when you’ve registered and emailed to you. You only need to register once.

To use the service, you’ll need an organisation Government Gateway ID.

If you’re an agent

You cannot register and can only use the service to send a report on behalf of your clients. You’ll need the organisation’s country-by-country ID to send their report.

Prepare the report in the right format

The report must be created in XML format, following the OECD schema and HMRC rules.

Read the XML user guide for the rules you must follow. This guide is intended to be used by those with a good understanding of XML.

The reporting service lets you check the XML file before you send it.

Send the report

Service availability

HMRC services may be slow during busy times. Check if there are any problems with this service.

Change your contact details

If HMRC has any questions about the report, they’ll use the contact details you entered when you registered.

You can update your organisation’s contact details online.

Further information

If you have an HMRC Customer Compliance Manager (CCM), 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 do not have a CCM, you can email digitalservice.cbc@hmrc.gsi.gov.uk.

Find out more about country-by-country reporting in the International Exchange of Information Manual.

Published 15 August 2017
Last updated 11 May 2018 + show all updates
  1. A link to the country-by-country service has been added. You can now register to use the service and send your country-by-country reports online.
  2. Guidance has been replaced with links to the International Exchange of Information Manual.
  3. First published.