Click for homepage

Tax Publications


Deloitte Tax Publications

Home | uktaxmobile | Search | Subscribe

Deloitte Alerts - 04/08/2017


UK country-by-country reporting notification deadline approaches
Global Transfer Pricing Alert 2017-033


The first country-by-country (CbC) reporting notifications required to be made to the UK tax authorities are due by 1 September 2017.


This deadline applies to all reporting periods that end on or before 1 September 2017. After 1 September 2017, the standard UK notification date is the end of the CbC reporting period.

A few examples regarding the application of these rules follow.

Example 1: a group with a 31 December year end must notify by 1 September 2017 in respect of the year to 31 December 2016 (and by 31 December 2017 in respect of the year to 31 December 2017).

Example 2: a group with a 31 March year end must notify by 1 September 2017 in respect of the year to 31 March 2017 (and by 31 March 2018 in respect of the year to 31 March 2018).

Example 3: a group with a 30 June year end must notify by 1 September 2017 in respect of the year to 30 June 2017 (and by 30 June 2018 in respect of the year to 30 June 2018).

Example 4: a group with a 30 September year end must notify by 30 September 2017 in respect of the year to 30 September 2017 (and by 30 September 2018 in respect of the year to 30 September 2018).

All multinational groups that meet the threshold for CbC reporting that have a UK resident constituent entity or a UK permanent establishment will need to provide at least one notification. There is optional administrative simplification in cases when multiple notifications are due.

UK notification obligations vary depending on the location of the ultimate parent entity. For UK-parented groups, the responsibility lies with the UK ultimate parent entity. For non- UK-parented groups with a UK presence, the notification obligations fall on the top UK entities (or top entities with UK permanent establishments).

In accordance with UK regulations, the notification for each period must include:


There is no specific form for notifications, but the UK tax authorities have stated a preference for the notification to be on a spreadsheet. Notifications should be sent to a dedicated mailbox: notification.cbcrfiling@hmrc.gsi.gov.uk.


This publication has been written in general terms and we recommend that you obtain professional advice before acting or refraining from action on any of the contents of this publication. Deloitte LLP accepts no liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 2 New Street Square, London, EC4A 3BZ, United Kingdom.

Deloitte LLP is the United Kingdom affiliate of Deloitte NWE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NWE LLP do not provide services to clients. Please see http://www.deloitte.com/about to learn more about our global network of member firms.


  Sitemap
  uktaxmobile
  Office locator
  Contact us
© 2017 Deloitte LLP      Terms of Use      Privacy

Sitemap | Office locator | Contact us
© 2017 Deloitte LLP
Terms of Use | Privacy