Local file/master file 2023

A detailed description about the design and requirements of the local file and master file for 2023.

Last updated 3 July 2023

Local file

Outlines the 2 tiers that the local file is comprised of and the local file information requirements.

A master file may be submitted together with a local file or CbC report notification, or as a separate lodgment.

A notification may be submitted with a master file or local file (or part thereof) or as a stand-alone lodgment.

Find out about electronic lodgment, attachments and message structure.

Glossary, transaction categories, TP method / CAP method, TP documentation codes / STPRK options, and exclusion list.

QC72967