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HMRC internal manual

International Exchange of Information Manual

Country-by-Country reporting: Exceptions to 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 Entity that is required to file can apply an exception where, by the filing deadline, the information it would be required to file has already been included either:

  • a CbC report which has already been received by HMRC – Exception A.
  • a CbC report filed with a jurisdiction that will exchange with HM Revenue and Customs – Exception B.  It is not necessary for the CbC report to have been received by HMRC from the other jurisdiction for the exception to apply but it is necessary for the report to have been filed with the tax authority of the other jurisdiction before the filing deadline.

A UK entity which is applying either of the exceptions outlined above must tell HMRC, by the filing deadline:

  • which entity in the MNE group has filed the CbC report,
  • the date the report was filed

Additionally for Exception B to apply the UK entity must also tell HMRC:

  • which jurisdiction the entity that filed the report is resident in and
  • the jurisdiction in which the report was filed.

Any UK entity which intends to rely on filing by another entity in its group will want to consider engaging early with the entity that will file the CbC report to ensure that it is not subject to the duty to file.

HMRC would prefer the UK entities that are applying either exception to send details on this template to the dedicated mailbox which has been set up for this purpose –  The subject line for the email should include the group name, the reporting period that the notification relates to and “exception notification”. 

Where details are being sent by mail they should be sent to the address shown below and marked “Country-by-Country Reporting Exception Notification”.

HMRC CbCR Notifications

JITSIC - S1715

Business, Assets & International

9th Floor, Mail Point 3

Central Mail Unit


NE98 1ZZ