CONSULT.Outcome publishedConsultation · gov.uk

Transfer pricing — scope and documentation

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

Last fetched 03 May 2026 · gov.uk

Detail

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

The first would amend the exemption for small and medium enterprises (SMEs) from transfer pricing.

The second would require multinationals to report information on cross-border related party transactions to HMRC.

Documents

Transfer pricing scope and documentation International Controlled Transactions Schedule – draft templateapplication/vnd.openxmlformats-officedocument.spreadsheetml.sheet Transfer pricing scope and documentation — Summary of responses