Policy paper

Statement of Practice 1 (2011)

Transfer pricing, mutual agreement procedure and arbitration.

• From: HM Revenue & Customs
• Published: 1 January 2011
• Last updated: 5 April 2016
  Show all updates

  1. 5 April 2016

     Contact details for issues regarding individuals have been updated.

  2. 1 January 2011

     First published.

This publication was withdrawn on 21 February 2018

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 has been superseded by Statement of Practice 1 (2018) Mutual Agreement Procedure (MAP).

Documents

Statement of Practice 1 (2011)

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