HM Revenue and Customs
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HMRC confirms country-by-country reporting format for multinationals

New guidance sets out process for multinationals in line with OECD requirements.

The UK follows the country-by-country reporting requirements of the Organisation for Economic Co-operation and Development (OECD).

More details can be found in this tax information and impact note.

HM Revenue and Customs (HMRC) have confirmed that the required format for country-by-country reporting will be via an XML (extensible markup language) schema, to ensure international consistency.

Find out if you must send a country-by-country report.

The International Exchange of Information Manual specifically includes directions relating to:

  • the content and form of presentation of the country-by-country report and notifications
  • the method for filing reports and providing notifications

 

Channel website: https://www.gov.uk/government/organisations/hm-revenue-customs

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