[F1 ANNEX III U.K. FILING RULES FOR GROUPS OF MULTINATIONAL ENTERPRISES

Textual Amendments

F1 Inserted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.

SECTION III U.K. COUNTRY-BY-COUNTRY REPORT

Α. Template for the country-by-country report U.K.

Table 1.

Overview of allocation of income, taxes and business activities by tax jurisdiction

Name of the MNE Group: Fiscal Year concerned: Currency used:
Tax jurisdiction	Revenues			Profit (loss) before income tax	Income tax paid (on cash basis)	Income tax accrued — current year	Stated capital	Accumulated earnings	Number of employees	Tangible assets other than cash and cash equivalents
	Unrelated party	Related party	Total

Table 2

List of all the Constituent Entities of the MNE Group included in each aggregation per tax jurisdiction

a Please specify the nature of the activity of the Constituent Entity in the ‘ Additional information ’
Name of the MNE Group: Fiscal Year concerned:
Tax Jurisdiction	Constituent Entities Resident in the Tax Jurisdiction	Tax Jurisdiction of Organisation or Incorporation if Different from Tax Jurisdiction of Residence	Main Business Activity(ies)
			Research and Development	Holding or Managing Intellectual Property	Purchasing or Procurement	Manufacturing or Production	Sales, Marketing or Distribution	Administrative, Management or Support Services	Provision of Services to Unrelated Parties	Internal Group Finance	Regulated Financial Services	Insurance	Holding Shares or Other Equity instruments	Dormant	Other a
	1.
	2.
	3.
	1.
	2.
	3.

Table 3: Additional information U.K.

Name of the MNE Group: Fiscal Year concerned: U.K.

Please include any further brief information or explanation you consider necessary or that would facilitate the understanding of the compulsory information provided in the country-by-country report]