Open consultation

Transfer pricing 鈥� scope and documentation

From:
HM Revenue & Customs
Published
28 April 2025

Summary

We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.

This consultation closes at

Consultation description

This consultation concerns two transfer pricing related proposals, both aimed at protecting the UK tax base.

皇冠体育app first would amend the exemption for small and medium enterprises (SMEs) from transfer pricing.

皇冠体育app second would require multinationals to report information on cross-border related party transactions to HMRC.

Documents

Transfer pricing scope and documentation

HTML

MS Excel Spreadsheet, 32.1 KB

Ways to respond

Email to:

[email protected]

Updates to this page

Published 28 April 2025

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