HMRC updated its country-by-country reporting guidance on 17 March 2026, clarifying which multinational enterprises must report, how to register and submit reports, and the authorisation process for agents acting on clients’ behalf.

RF Report

UK’s His Majesty’s Revenue and Customs (HMRC) updated its country-by-country reporting (CbCR) guidance on 17 March 2026, clarifying which entities must report, how to register and submit reports, and the process for agents seeking authorisation.

CbCR applies to large multinational enterprises (MNEs) with consolidated revenues above EUR 750 million. These MNEs must provide annual reports covering global income, profit, tax paid, and economic activity in every jurisdiction where they operate.

The following guidances have been updated:

  • Register to send a country-by-country report: Check if you must submit a country-by-country report before registering; existing CBC ID holders need not re-register. Registration is required before filing, even via an agent. Provide business details and sign-in credentials. Use the online service to register. Afterward, receive a CBC ID, needed for reporting and agent authorisation, with support available if required.
  • Send a country-by-country report: Check if your MNE must file a country-by-country report and register if no CBC ID exists. Submit the report within 12 months as an XML file under 100MB, following OECD schema and business rules. Agents need authorisation. Corrections require a new file. HMRC provides validation, feedback, and support contacts.
  • Check if you need to send a country-by-country report: MNEs with UK and overseas operations and revenue above EUR 750 million must file. The ultimate parent usually reports, though UK entities may need to if the parent does not. Registration and authorisation are required.
  • How to use the digital handshake to get authorised as a tax agent: Agents with an agent services account must obtain client authorisation via the digital handshake by sending a request link. Clients must respond within 21 days using their sign-in details. Agents can track request status online. Once approved, agents can act for clients on HMRC matters using the authorised tax services.