HMRC guidance on transfer pricing documentation
As noted in B4.159, there is a general self-assessment requirement for UK businesses to keep and retain sufficient records to demonstrate that their tax returns are complete and accurate, including in respect of any figures affected by the transfer pricing rules1.
HMRC manuals set out2 how they interpret the general self-assessment record keeping requirements for transfer pricing purposes. This guidance states their commitment to interpreting the legislation by reference to Chapter V of the OECD Guidelines3. Chapter V
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Web page updated on 17 Mar 2025 17:06