Key facts
| Data to be reported: | Geographical breakdown of by non-resident parent/s | 
|---|---|
| Who has to report: | Discretionary but generally firms who report over £150m in foreign direct investment on their balance sheet (BT) return and do not have a UK holding company | 
| Data uses: | |
| Frequency: | Quarterly | 
| Coverage: | Go to reporting criteria to find detailed calculations used to determine eligibility |