Send a country-by-country report
Find out how to send a report if you’re a qualifying multinational enterprise (MNE) group.
To report in the UK, you’ll need to follow the country-by-country reporting requirements of the Organisation for Economic Co-operation and Development (OECD) and HMRC rules.
Groups who may need to report
You may need to make a country-by-country report in the UK if both of the following apply:
- you’re a group of businesses, with at least one based in the UK and at least one in another country
- you have a consolidated group revenue of at least €750 million
If your group needs to report
Every year, you must tell HMRC of where you intend to report.
Register to send a report
Get access to the country-by-country reporting service and register to send a report.
To register to send a report, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register.
You’ll need to include your country-by-country ID in the report. Your ID will be displayed immediately when you’ve registered and emailed to you.
You only need to register once.
If you’re an agent
You cannot register, but you can use the service to send a report on behalf of your clients. You’ll need the organisation’s country-by-country ID to send their report.
Prepare the report in the right format
The report must be created in XML format, following the OECD schema and HMRC rules.
You may need specialist IT help to prepare your report so make sure you allow enough time.
Read the XML user guide for the rules you must follow. This guide is intended to be used by those with a good understanding of XML.
Check and send the report
The reporting service lets you check the XML file before you send it.
Service availability
HMRC services may be slow during busy times. Check if there are any problems with this service.
Change your contact details
If HMRC has any questions about the report, they’ll use the contact details you entered when you registered.
You can update your organisation’s contact details online.
Get more information
If you have an HMRC Customer Compliance Manager, they should be your first point of contact for any questions about:
- notifications
- registering
- reporting
- HMRC’s rules for completing the XML database
If you do not have a Customer Compliance Manager, you can email msb.countrybycountryreportingmailbox@hmrc.gov.uk.
Find more about country-by-country reporting.
Updates to this page
Last updated 7 January 2021 + show all updates
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The XML user guide in the 'Prepare the report in the right format' section has been updated.
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The XML user guide in the 'Prepare the report in the right format' section has been updated, to explain elements about the reporting entity.
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The email address for those who do not have a Customer Compliance Manager has been changed.
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A link to the country-by-country service has been added. You can now register to use the service and send your country-by-country reports online.
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Guidance has been replaced with links to the International Exchange of Information Manual.
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First published.