The UK follows the country-by-country reporting requirements of the Organisation for Economic Co-operation and Development (OECD).

More details can be found in this tax information and impact note.

HM Revenue and Customs (HMRC) have confirmed that the required format for country-by-country reporting will be via an XML (extensible markup language) schema, to ensure international consistency.

Find out if you must send a country-by-country report.

The International Exchange of Information Manual specifically includes directions relating to:

• the content and form of presentation of the country-by-country report and notifications
• the method for filing reports and providing notifications