UK Statutory Instrument SI 2016/237 United Kingdom

The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.008 Form and method of filing of CBC reports Regulated
  • File CBC reports in HMRC's prescribed form and methodAny Person
25 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Filing of CBC reports: general provisions
s.003 Filing of country-by-country reports and notification by Ultimate Parent Entities
s.003 Filing of CBC reports by United Kingdom Entities
s.003 Notification by United Kingdom Entities
s.003 Voluntary filing of country-by-country reports by Constituent Entities
s.004 Threshold requirement
s.005 United Kingdom country-by-country report and United Kingdom Entity
s.006 Conditions that apply for the purposes of regulation 3B(1)(b) and 3D(c)
s.007 Commissioners’ directions
s.008 Form and method of notifications
s.009 CBC report filing presumptions
s.010 Reporting entities
s.011 Provision of information
s.012 Penalties for failure to comply with Regulations
s.013 Daily default penalty
s.014 Penalties for inaccurate information
s.015 Matters to be disregarded in relation to liability to penalties
s.016 Assessment of penalties
s.017 Right to appeal against penalty
s.018 Procedure on appeal against penalty
s.019 Application for increased daily default penalty
s.020 Payment and enforcement of penalties
s.021 Anti-avoidance

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.