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HMRC internal manual

International Exchange of Information Manual

Country-by-Country reporting: When does it start and what is the deadline for filing?

The UK rules use many terms and definitions that are taken from the OECD guidance and that guidance should be checked when completing a CbC report.  CbC reports must be filed for accounting periods or their equivalent starting on or after 1 January 2016.

The deadline for filing a CbC report is 12 months after the end of the period to which it relates.  See IEIM300029 of this guidance for examples.