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HMRC internal manual

International Exchange of Information Manual

Country-by-Country reporting: Directions relating to the filing of CbC reports on 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.

XML files must conform to HMRC’s rules here and can be validated against the OECD’s schema here.  These rules and guidance are designed to be used by people with a good knowledge of XML. 

HMRC’s on-line platform for submitting a file will validate it before the option to submit is made and can therefore be used to test the validity of a file.