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Quarterly or annually based on their non-resident activity.
Go to reporting criteria to find detailed calculations used to determine eligibility
Non-resident refers to any counterparty of a transaction that is located, or resident, outside the UK. Note that international organisations, foreign embassies, and foreign military bases are deemed to be separate enclaves to the country in which they are located.
Deadlines
Firms need to report figures as at the last calendar day of the reporting period.
Go to reporting criteria to download deadlines for all returns for all available years.
Reporting period
Reporters impacted
Deadline
(5pm UK time)
Concessionary deadline
(5pm UK time)
Deadlines for 2025 will be released in October 2024.
The purpose of this form is to collect a variety of geographic data from selected non-resident items of Form PL, broken down by geographical location of the immediate counterparty. It includes breakdowns of:
Dividends received and paid
Service earnings including transfer pricing receipts and payments, and fees and commissions receivable and payable
Reporting institutions profits or losses and holding gains or losses on inward and outward direct investment
In every return firms also need to include:
their company name
their legal entity identifier (LEI) or firm reference number (FRN)
the first day of the reporting period
the last day of the reporting period
Core documents
You can find detailed instructions in the documents below.
Transactions with non-residents by geographical location (BG) specific documents
Includes an introduction to preparing returns and definitions of common terms
24 Apr 2024
Box codes and related documents
These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting. They are still available to help firms as we transition to the new ways of working.