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HMRC Country-by-Country reporting format
17 August 2017 Amanda Darley, Head of Operations and Engagement
HMRC has announced changes to the Country-by-Country ('CbC') reporting format for multi-national ('MNE') enterprises with a UK presence. The revisions include a requirement on a UK entity in each MNE group that is within the scope of CbC reporting to tell HMRC annually which entity in the MNE group will file the CbC report and where. The amendments also require the entity to provide the names and unique taxpayer references for all of the MNE group’s UK entities. Where there are multiple entities within a group which would otherwise need to provide separate notifications, HMRC will accept a notification submitted by one of the entities as long as it is clear it is sent on behalf of all the relevant entities. See more about the changes in HMRC's Policy Paper.
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17 August 2017 
Amanda Darley, Head of Operations and Engagement
