# The International Controlled Transaction Reporting Regulations 2026, Regulation 7: Form and manner


(1) The specified information must be provided in the form and manner identified in a notice published by the Commissioners.
(2) When specified information is provided in accordance with paragraph (1), save as set out in a notice published by the Commissioners—
(a) numerical data reflecting a percentage must be rounded to the nearest decimal place;
(b) all other numerical data must be rounded to the nearest unit of measurement.
(3) Where required in a notice published by the Commissioners, specified information relating to one or more specified international controlled transactions must be aggregated and provided to an officer of Revenue and Customs in a single entry.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/7 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.