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HMRC internal manual

International Exchange of Information Manual

Country-by-Country reporting: The filing obligation

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.

A UK UPE must file a CbC report in respect of every period for which it is in scope, see IEIM300021

A top UK entity of an MNE Group which is resident for tax purposes or which has a permanent establishment in the UK, will have to file a CbC report when:

  • the UPE of the group is resident for tax purposes in a country that does not require it to file a CbC report,
  • the UPE of the group is resident for tax purposes in a country that either has entered into an international agreement which allows for exchange of information (like the Multilateral Convention for Mutual Administrative Assistance in Tax Matters or similar), but has not entered into specific arrangements to exchange CbC reports, or
  • HMRC has notified the UK entity that exchange arrangements with the country in which the UPE is tax resident are not operating effectively. See IEIM300029 for details of the jurisdictions with which the UK has CbC report exchange arrangements in place.


The deadline for filing CbC reports is 12 months after the end of the period to which the CbC report relates.

Jurisdictions are introducing CbC reporting at different times and some will not initially “require” CbC reports but have allowed voluntary filing of those reports. In those circumstances an obligation to file will be imposed on any UKE but it may be able to apply Exception B described in IEIM 300024