Check if you need to send a country-by-country report

A country-by-country report is a summary of a multinational business’s activities, profits, and taxes in each country where it operates. It follows an international Organisation for Economic Co-operation and Development (OECD) standard. This helps HMRC assess tax risks and share the information with other tax authorities so they can do the same.

Who must send a report

A multinational enterprise group (MNE) must send a report to HMRC if both of the following apply:

• they have operations both in the UK and in at least one other country, including permanent establishments
• their total consolidated group revenue for the accounting year before the reporting period is more than €750 million

Who is responsible for sending a report

The ultimate parent entity (UPE) is responsible for sending a report.

A UK entity that is not a UPE may also need to file a report if its UPE is not required to do so in either:

• the UK
• a country that collects country-by-country reports and exchanges them with the UK

Read more about who is responsible for sending a report in manual IEIM300030.

Before you can send the report

You’ll need to register to send a country-by-country report to us, if your group does not have a CBC ID (a 15 digit reference you receive when registering to send country-by-country reports to HMRC).

Find out how to create and send your country-by-country report.

Authorise an agent to send your report

To authorise an agent to send your report, you’ll need to give them:

• your CBC ID
• the email address of the ‘first contact’ you have provided in the country-by-country service

You should then accept the authorisation request from the agent.

Find out more about how to authorise your agent using the digital handshake.