Policy paper

Statement of Practice 1 (2011)

Transfer pricing, mutual agreement procedure and arbitration.

This publication was withdrawn on

Statement of Practice 1 (2011) statements applicable to companies etc. has been superseded by Statement of Practice 1 (2018) Mutual Agreement Procedure (MAP).



Statements applicable to companies etc. (Corporation Tax and Income Tax).

Published 1 January 2011
Last updated 5 April 2016 + show all updates
  1. Contact details for issues regarding individuals have been updated.
  2. First published.