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Go to reporting criteria to find detailed calculations used to determine eligibility
Outward foreign direct investment relationships arise when a UK resident direct investor directly owns equity that entitles it to 10 per cent or more of the voting power in a non-resident direct investment enterprise. Equity investment by non-residents in their UK parent where the total investment in the reporting institution is less than 10% of the ordinary shares or voting stock is also considered outward foreign direct investment, as these investments constitute reverse investment. Outward acquisitions or disposals made by a UK subsidiary of a reporting firm should not be reported. There is no requirement to report investment in non-resident branches on this form as branches are deemed not to have any equity.
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 2026 will be released in October 2025.
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These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting.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.