Register to send a country-by-country report
Find out how to register to send your multinational enterprise (MNE) group country-by-country report to HMRC and when you should do this.
Before you register
Before registering, check if you need to send a country-by-country report to HMRC.
If your multinational enterprise (MNE) has a CBC ID, you do not need to register again. A CBC ID is a 15 digit reference you receive when registering to send country-by-country reports to HMRC.
When to register
You need to register before you can send your first report. You’ll still need to register if an agent will be sending the report on your behalf.
What you’ll need
You’ll need to sign in to use this service. If you do not already have sign in details, you will be able to create them.
You’ll also need the:
- Unique Taxpayer Reference (UTR) for the reporting entity, if it has one
- registered name for the business
- registered address for the business — if it does not have a UTR
If your business uses ‘team member access’, you’ll need an administrator to register. The administrator can then add team members to the service.
How to register
You must use the online service to register.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve registered
You’ll get your CBC ID in the service when you register. You’ll also receive it in the confirmation email. You must include the CBC ID in your report.
If you want an agent to send the report on your behalf, 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
Find out how to send a country-by-country report.
Further support
If you need help registering for the service, you can either:
- contact your HMRC Customer Compliance Manager if you have one
- email msb.countrybycountryreportingmailbox@hmrc.gov.uk