HMRC Guidance: Register for Multinational Enterprise Country-by-Country Reporting
Summary
HM Revenue & Customs (HMRC) has published guidance on how multinational enterprises (MNEs) can register to submit their country-by-country reports. The guidance outlines the necessary information and the online registration process for entities required to report.
What changed
HM Revenue & Customs (HMRC) has issued guidance detailing the registration process for multinational enterprises (MNEs) to submit their country-by-country reports. The guidance specifies that entities must register online before submitting their first report, even if an agent will file on their behalf. It outlines the required information, including the Unique Taxpayer Reference (UTR) if available, and provides a link to the online registration service.
Affected entities must ensure they have the necessary details, such as their UTR and registered business information, to complete the registration. Upon successful registration, MNEs will receive a Country-by-Country Identification (CBC ID), which must be included in their report. The guidance also advises on how to provide agent access if applicable. While no specific compliance deadline is mentioned for registration itself, it is a prerequisite for submitting the report, which has its own deadlines.
What to do next
- Review eligibility to send a country-by-country report.
- Register online using the provided service if required.
- Gather necessary business information (UTR, registered name/address) for registration.
Source document (simplified)
Guidance
Register to send a country-by-country report
Find out how to register to send your multinational enterprise (MNE) group country-by-country report to HMRC and when you should do this.
From: HM Revenue & Customs Published 17 March 2026 Get emails about this page Print this page
Before you register
Before registering, check if you need to send a country-by-country report to HMRC.
If your multinational enterprise (MNE) has a CBC ID, you do not need to register again. A CBC ID is a 15 digit reference you receive when registering to send country-by-country reports to HMRC.
When to register
You need to register before you can send your first report. You’ll still need to register if an agent will be sending the report on your behalf.
What you’ll need
You’ll need to sign in to use this service. If you do not already have sign in details, you will be able to create them.
You’ll also need the:
- Unique Taxpayer Reference (UTR) for the reporting entity, if it has one
- registered name for the business
- registered address for the business — if it does not have a UTR If your business uses ‘team member access’, you’ll need an administrator to register. The administrator can then add team members to the service.
How to register
You must use the online service to register.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve registered
You’ll get your CBC ID in the service when you register. You’ll also receive it in the confirmation email. You must include the CBC ID in your report.
If you want an agent to send the report on your behalf, you’ll need to give them:
- your CBC ID
- the email address of the ‘first contact’ you have provided in the country-by-country service Find out how to send a country-by-country report.
Further support
If you need help registering for the service, you can either:
- contact your HMRC Customer Compliance Manager if you have one
- email msb.countrybycountryreportingmailbox@hmrc.gov.uk
Updates to this page
Published 17 March 2026
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