As {News-2017-04-03/A/4- previously reported}, the UK Country-by-Country (CbC) reporting regulations have been amended to provide for new notification requirements. HMRC has provided interim guidance on notification in the HMRC International Exchange of Information Manual section on CbC reporting, which includes that Ultimate Parent Entities (UPEs) and top UK entities (UKEs) of MNE groups are required to notify HMRC for each period covered by a CbC report on: Which entity (including the unique taxpayer reference or equivalent) in the MNE group will file the CbC report and where; and The names and unique taxpayer references for all of the MNE group’s...