This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Exchange of Information Manual

Country-by-Country reporting: How will HMRC use this information?

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.

HMRC will use the CbC report within the risk assessment process for cross border transactions, principally between members of the multinational group