Send a country-by-country report
Find out how to create and send an XML file for your country-by-country report, if you’re a multinational enterprise (MNE).
Before you send a report
Check if you need to send a country-by-country report for your multinational enterprise (MNE) group for the reporting period.
You’ll also need to register to send a country-by-country report if your multinational enterprise does not have a CBC ID (a 15 digit reference you receive when registering to send country-by-country reports to HMRC).
When to send your report
You must send a report for your reporting period, within 12 months of it ending.
How to create your report
You need to send your report as an XML file. The size of the file must be 100MB or less.
To make sure your report meets the:
- schema rules, use the country-by-country reporting XML schema and user guide on the OECD website
- business rules, check the for each entry
Send your report
You’ll need your Government Gateway user ID and password that you used to register for the service.
If you’re an agent, you must be authorised by your client to send the report.
Online services may be slow during busy times. Check if there are any problems with this service.
The service will check your report to make sure it meets the schema and business rules before it is accepted.
We’ll contact you using the details you provided in the service if we need more information.
Correcting or deleting a report
You’ll need to send a different file through the service to add, correct or delete information in a report you’ve already sent. You can also delete the full report for a reporting period.
Read more about correcting or deleting a report in the country-by-country reporting XML schema and user guide on the OECD website.
Further support
If you need help on the schema, business rules or using the service, you can either:
- contact your HMRC Customer Compliance Manager if you have one
- email msb.countrybycountryreportingmailbox@hmrc.gov.uk