UK Country by country reporting (CBCR) and the notification obligation
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UK Country by country reporting (CBCR) and the notification obligation
UK Country by country reporting (CBCR) and the notification obligation
Tue 26 Sep 2017
Many groups may have already made their notifications to HMRC in respect of the first year for which CBCR reporting is required. Notification is an annual obligation in the UK and for those already in the first year of reporting under the regime, notification deadlines are fast approaching for the second reporting year. Notification must be made to HMRC annually by the end of the period that is being reported on (or 1 September 2017 – which was relevant for the first periods affected).
The table below gives examples of the notification and reporting deadlines for the second reporting year for those within the regime when it was introduced:
| Reporting year end | Notification deadline | Reporting deadline |
| YE 31 December 2017 | 31 December 2017 | 31 December 2018 |
| YE 31 March 2018 | 31 March 2018 | 31 March 2019 |
| YE 30 June 2018 | 30 June 2018 | 30 June 2019 |
| YE 30 September 2018 | 30 September 2018 | 30 September 2019 |
For a further discussion of your group’s CBCR obligations please get in touch with the Mazars international tax or corporate tax team.
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