{"analytics_identifier":null,"base_path":"/hmrc-internal-manuals/international-manual/intm450000","content_id":"0b438e17-9c73-51de-b052-636cb06c7b0b","description":"","details":{"body":"\n","breadcrumbs":[{"base_path":"/hmrc-internal-manuals/international-manual/intm450000","section_id":"INTM450000"}],"child_section_groups":[{"child_sections":[{"base_path":"/hmrc-internal-manuals/international-manual/intm450010","description":"","section_id":"INTM450010","title":"Overview"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450020","description":"","section_id":"INTM450020","title":"Who is in scope?"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450021","description":"","section_id":"INTM450021","title":"Permanent Establishments"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450030","description":"","section_id":"INTM450030","title":"Who has the record keeping obligation?"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450040","description":"","section_id":"INTM450040","title":"Frequency of review"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450050","description":"","section_id":"INTM450050","title":"When to provide the specified transfer pricing records"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450060","description":"","section_id":"INTM450060","title":"Possession or power"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450070","description":"","section_id":"INTM450070","title":"Failure to keep and preserve the specified transfer pricing records"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450080","description":"","section_id":"INTM450080","title":"Where an MNE group does not meet the CbCR threshold"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450090","description":"","section_id":"INTM450090","title":"Master file"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450100","description":"","section_id":"INTM450100","title":"Local file"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450101","description":"","section_id":"INTM450101","title":"Controlled transactions"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450102","description":"","section_id":"INTM450102","title":"Categories of transactions"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450103","description":"","section_id":"INTM450103","title":"Aggregation of financial transactions"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450104","description":"","section_id":"INTM450104","title":"Materiality of a category of controlled transactions"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450105","description":"","section_id":"INTM450105","title":"Local file exemptions - UK to UK transactions"},{"base_path":"/hmrc-internal-manuals/international-manual/intm450106","description":"","section_id":"INTM450106","title":"Local file exemptions - Advance Pricing Agreement (APAs)"}],"title":""}],"manual":{"base_path":"/hmrc-internal-manuals/international-manual"},"section_id":"INTM450000"},"document_type":"hmrc_manual_section","first_published_at":"2023-07-19T12:55:03+01:00","links":{"available_translations":[{"api_path":"/api/content/hmrc-internal-manuals/international-manual/intm450000","api_url":"https://www.gov.uk/api/content/hmrc-internal-manuals/international-manual/intm450000","base_path":"/hmrc-internal-manuals/international-manual/intm450000","content_id":"0b438e17-9c73-51de-b052-636cb06c7b0b","document_type":"hmrc_manual_section","links":{},"locale":"en","public_updated_at":"2023-07-19T11:54:39Z","schema_name":"hmrc_manual_section","title":"Transfer pricing records: contents","web_url":"https://www.gov.uk/hmrc-internal-manuals/international-manual/intm450000","withdrawn":false}],"organisations":[{"analytics_identifier":"D25","api_path":"/api/content/government/organisations/hm-revenue-customs","api_url":"https://www.gov.uk/api/content/government/organisations/hm-revenue-customs","base_path":"/government/organisations/hm-revenue-customs","content_id":"6667cce2-e809-4e21-ae09-cb0bdc1ddda3","details":{"acronym":"HMRC","brand":"hm-revenue-customs","default_news_image":{"high_resolution_url":"https://assets.publishing.service.gov.uk/media/5efdb7ace90e075c58556288/s960_HMRC_sign__media_library_-_alternative__GOVUK_960.jpg","url":"https://assets.publishing.service.gov.uk/media/5efdb7ac3a6f4023cb365a65/s300_HMRC_sign__media_library_-_alternative__GOVUK_960.jpg"},"logo":{"crest":"hmrc","formatted_title":"HM Revenue<br/>&amp; Customs"},"organisation_govuk_status":{"status":"live","updated_at":null,"url":null}},"document_type":"organisation","links":{},"locale":"en","schema_name":"organisation","title":"HM Revenue & Customs","web_url":"https://www.gov.uk/government/organisations/hm-revenue-customs","withdrawn":false}],"primary_publishing_organisation":[{"analytics_identifier":"D25","api_path":"/api/content/government/organisations/hm-revenue-customs","api_url":"https://www.gov.uk/api/content/government/organisations/hm-revenue-customs","base_path":"/government/organisations/hm-revenue-customs","content_id":"6667cce2-e809-4e21-ae09-cb0bdc1ddda3","details":{"acronym":"HMRC","brand":"hm-revenue-customs","default_news_image":{"high_resolution_url":"https://assets.publishing.service.gov.uk/media/5efdb7ace90e075c58556288/s960_HMRC_sign__media_library_-_alternative__GOVUK_960.jpg","url":"https://assets.publishing.service.gov.uk/media/5efdb7ac3a6f4023cb365a65/s300_HMRC_sign__media_library_-_alternative__GOVUK_960.jpg"},"logo":{"crest":"hmrc","formatted_title":"HM Revenue<br/>&amp; Customs"},"organisation_govuk_status":{"status":"live","updated_at":null,"url":null}},"document_type":"organisation","links":{},"locale":"en","schema_name":"organisation","title":"HM Revenue & Customs","web_url":"https://www.gov.uk/government/organisations/hm-revenue-customs","withdrawn":false}]},"locale":"en","phase":"live","public_updated_at":"2023-07-19T12:54:39+01:00","publishing_app":"hmrc-manuals-api","publishing_request_id":"21-1701866639.576-10.13.22.178-2446","publishing_scheduled_at":null,"rendering_app":"frontend","scheduled_publishing_delay_seconds":null,"schema_name":"hmrc_manual_section","title":"Transfer pricing records: contents","updated_at":"2026-09-30T09:55:06+01:00","withdrawn_notice":{}}