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

Foreign Secretary Boris Johnson said:

On behalf of the United Kingdom of Great Britain and Northern Ireland, I extend my warmest wishes to the people of India and the British Indian community in the United Kingdom on the occasion of India’s Independence Day.

The United Kingdom and India share a deep and longstanding partnership, rooted in the 1.5 million British Indian diaspora in the UK who contribute so richly to our society. Our two countries are committed to working together to promote our people’s prosperity, improve global security and tackle the global challenges that we face today.

Through the 2017 UK-India Year of Culture, we have celebrated the strength of UK-India ties, from our shared history, values, culture and language. Whilst today is an opportunity to reflect on India’s success over the past 70 years, it is also a chance to look ahead at a bright future for both our countries, supported by the flourishing ties between the people of India and the UK.

My best wishes to you all on this day

Further information

Details of the improvement notice issued to Nupsala Veterinary Services, Leicestershire published in August 2017.