The Organisation for Economic Co-operation and Development (OECD) recently published further guidance on country-by-country reporting, which makes clear that partnerships are within scope as reporting entities.
The government is committed to implementing the OECD recommendations on country-by-country reporting and in the autumn will propose amendments to the regulations to include partnerships.
The regulations will be applicable to periods beginning on or after 1 January 2016, in line with the OECD recommendations and previous government commitments.