United Kingdom
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
The United Kingdom confirms that its rules have not changed and continue to be applied effectively. The United Kingdom continues to meet all terms of reference.1
The exchange of information framework
The United Kingdom made some exchanges of CbC reports after the deadline. This was caused by a technical fault which has since been corrected and so no recommendation is required.
The United Kingdom confirms that its rules have not changed and continue to be applied effectively. The United Kingdom continues to meet all terms of reference.
Appropriate use of CbC reports
The United Kingdom confirms that its rules have not changed and continue to be applied effectively. The United Kingdom continues to meet all terms of reference.
Note
← 1. The United Kingdom’s 2017/2018 peer review included monitoring points with respect to the conditions under which local filing may be required (paragraph 8 (c) iv. b) and c) of the terms of reference). These monitoring points remain in place.