IEIM300110 - Country-by-Country reporting: Directions relating to notification requirements

Until 26 July 2023, UPEs and UKEs were required to notify HMRC for each period covered by a CbC report. This requirement was removed by the The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 (legislation.gov.uk).