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HMRC internal manual

International Exchange of Information Manual

Country-by-Country reporting: What is an XML schema?

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.

XML is a language designed to store and transport data across systems. An XML schema describes the structure of an XML document and is used to define what’s included within an XML document. An XML schema includes such information as data types, parent/child relationships, what can be included in a document and any defaults for elements or attributes within an XML document. The information can be used to validate the data contained within the XML document. By using an XML schema, an organisation can ensure consistency across the data types it wishes to transmit or receive.

The OCED has issued guidance on the XML schema here.

HMRC’s schema guidance is here