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Statement of Practice 1 (2012)

How to provide an Advance Thin Capitalisation Agreement under the Advance Pricing Agreement legislation.

Last fetched 04 May 2026 · gov.uk

Documents

Statement of Practice 1 (2012)Statement of Practice 1 (2012): Annex 1 Statement of Practice 1 (2012): Annex 2

At a glance

TypePolicy paper

First published04 Apr 2012

Last updated04 Apr 2012

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

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