UK HMRC has updated the International Exchange of Information Manual on Country-by-Country Reporting to incorporate changes regarding the CbC notification requirements. As previously reported, the UK published amending regulations that were made on 4 July 2023 to remove an unnecessary notification requirement ancillary to the main reporting requirement, which entered into force on 26 July 2023. The notification requirement is removed for both Ultimate Parent Entities (UPEs) and United Kingdom Entities (UKEs), which are constituent entities in the UK. Considering this, the relevant pages of Manual on CbC reporting have been updated, including the note that: "Until 26 July 2023,...