Check if you need to send a country-by-country report
Find out if your multinational enterprise (MNE) group needs to send a country-by-country report to HMRC.
A country-by-country report is a summary of a multinational business’s activities, profits, and taxes in each country where it operates. It follows an international Organisation for Economic Co-operation and Development (OECD) standard. This helps HMRC assess tax risks and share the information with other tax authorities so they can do the same.
Who must send a report
A multinational enterprise group (MNE) must send a report to HMRC if both of the following apply:
- they have operations both in the UK and in at least one other country, including permanent establishments
- their total consolidated group revenue for the accounting year before the reporting period is more than €750 million
Who is responsible for sending a report
The ultimate parent entity (UPE) is responsible for sending a report.
A UK entity that is not a UPE may also need to file a report if its UPE is not required to do so in either:
- the UK
- a country that collects country-by-country reports and exchanges them with the UK
Read more about who is responsible for sending a report in manual IEIM300030.
Before you can send the report
You’ll need to register to send a country-by-country report to us, if your group does not have a CBC ID (a 15 digit reference you receive when registering to send country-by-country reports to HMRC).
Find out how to create and send your country-by-country report.
Authorise an agent to send your report
To authorise an agent to send your report, you’ll need to give them:
- your CBC ID
- the email address of the ‘first contact’ you have provided in the country-by-country service
You should then accept the authorisation request from the agent.
Find out more about how to authorise your agent using the digital handshake.
Updates to this page
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Agents now need to be authorised to send a country-by-country report on behalf of their client. A link to the International Exchange of Information Manual chapter IEIM300030 has been added.
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The XML user guide in the 'Prepare the report in the right format' section has been updated.
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The XML user guide in the 'Prepare the report in the right format' section has been updated, to explain elements about the reporting entity.
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The email address for those who do not have a Customer Compliance Manager has been changed.
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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.
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Guidance has been replaced with links to the International Exchange of Information Manual.
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First published.