HMRC Guidance on Country-by-Country XML Reports for MNEs

UK HMRC Publications & Guidance

Published March 17th, 2026

Detected March 17th, 2026

Summary

HM Revenue & Customs has published guidance on how multinational enterprises (MNEs) can create and send country-by-country reports in XML format. The guidance outlines the requirements for report creation, submission, and correction, referencing OECD schemas and HMRC business rules.

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What changed

HM Revenue & Customs (HMRC) has issued guidance detailing the process for multinational enterprises (MNEs) to submit country-by-country reports. The guidance specifies that reports must be in XML format, with a file size limit of 100MB, and directs users to OECD schemas and HMRC business rules for compliance. It also covers registration requirements, submission procedures using a Government Gateway ID, and methods for correcting or deleting previously submitted reports.

Multinational enterprises that are required to submit country-by-country reports must adhere to the outlined XML format and submission procedures. Reports are due within 12 months of the end of the reporting period. Entities need to ensure their XML files meet the specified schema and business rules before submission. Agents must be authorized by their clients. While no specific penalties are detailed in this guidance, failure to comply with tax reporting obligations can lead to penalties under general tax legislation.

What to do next

Review eligibility to send a country-by-country report.
Register for a CBC ID if one is not already held.
Create and submit the country-by-country report in XML format within 12 months of the reporting period end.

Source document (simplified)

Guidance

Send a country-by-country report

Find out how to create and send an XML file for your country-by-country report, if you’re a multinational enterprise (MNE).

From: HM Revenue & Customs Published 17 March 2026 Get emails about this page Print this page

Before you send a report

Check if you need to send a country-by-country report for your multinational enterprise (MNE) group for the reporting period.

You’ll also need to register to send a country-by-country report if your multinational enterprise does not have a CBC ID (a 15 digit reference you receive when registering to send country-by-country reports to HMRC).

When to send your report

You must send a report for your reporting period, within 12 months of it ending.

How to create your report

You need to send your report as an XML file. The size of the file must be 100MB or less.

To make sure your report meets the:

schema rules, use the country-by-country reporting XML schema and user guide on the OECD website
business rules, check the Country-by-country business rules (ODS, 10.9 KB) for each entry

Send your report

You’ll need your Government Gateway user ID and password that you used to register for the service.

If you’re an agent, you must be authorised by your client to send the report.

Online services may be slow during busy times. Check if there are any problems with this service.

Send now

The service will check your report to make sure it meets the schema and business rules before it is accepted.

We’ll contact you using the details you provided in the service if we need more information.

Correcting or deleting a report

You’ll need to send a different file through the service to add, correct or delete information in a report you’ve already sent. You can also delete the full report for a reporting period.

Read more about correcting or deleting a report in the country-by-country reporting XML schema and user guide on the OECD website.