Country by Country Reporting notification obligation 2023

Dear Sir/Madam, I note that has removed a notification requirement which means a UKE hasn't needed to send a notification to HMRC to tell the name of UPE, which jurisdiction the UPE filed the group's CbC report to and other information after 26th July 2023. My question is does this mean that I don't have to send notifications of the Group's CbC reports for 2023 and later years, but notifications of country reports for 2022 and earlier years still need to be sent. Or does it mean that if notifications of CbC reports for 2022 and earlier years haven't been sent, they don't need to be sent either after 26th July? For an extreme example, a notification should be sent to HMRC before 1st Sep 2022 because the UPE filed its CbC report for 2021 in middle 2022. However, the UKE does not find itself under this notification obligation until 2023, meaning it misses the 2021 notification deadline. Considering the Amendment would come into force on 26th July, do I still need to send a notification for 2021 to HMRC? Many thanks.

Hi Leo,

You will need to contact msb.countrybycountryreportingmailbox@hmrc.gov.uk for technical queries and information relating to country-by-country reporting.

Thank you.

Thanks. Got it.