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 |