6(1)The filing member of a multinational group must register with HMRC if the group becomes a qualifying multinational group.U.K.
(2)For the purposes of sub-paragraph (1), a multinational group becomes a qualifying multinational group on the first day of the first accounting period it is a qualifying multinational group (the “trigger day”).
(3)A filing member registers with HMRC by providing specified information to HMRC.
(4)The specified information is—
(a)the name of the filing member;
(b)the name of the ultimate parent (if different to the filing member);
(c)the date of the trigger day;
(d)the date on which the accounting period in which the trigger day occurs will end or has ended;
(e)any other information that may be specified in a notice published by HMRC.
(5)The information must be provided in the way specified in a notice published by HMRC.
(6)The information must be provided by the end of the period of six months beginning with the day after the accounting period in which the trigger day occurs ends.
(7)In this Schedule, a “registered group” means a multinational group that is registered under this paragraph.
(8)A multinational group is registered under this paragraph if—
(a)the filing member of the group has registered under this paragraph, and
(b)a notice of de-registration is not in force in relation to the registration (see paragraph 7).
(9)Paragraphs 8 and 9 provide further notification requirements in relation to a registered group.