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Local file instructions 2018

Use these instructions when completing the 2018 local file as part of your country-by-country reporting obligations.

Last updated 7 April 2021

How these instructions apply

Use these instructions to help you complete your 2025 local file for your country-by-country (CBC) reporting obligations.

What is an IRP and IRPD?

See definitions of international related parties (IRP) and international related party dealings (IRPD).

Local file – short form

How to complete the short form section of the local file.

Local file – Part A

How to complete Part A of the local file.

Local file – Part B

How to complete Part B of the local file.

Appendices

See appendices for local file instructions.

QC56216