Policy paper

Statement of Practice 2 (2010)

How HM Revenue and Customs interprets the Advance Pricing Agreements legislation.



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

Published 1 January 2013
Last updated 8 November 2016 + show all updates
  1. This Statement of Practice is an update on an earlier Statement on Advance Pricing Agreements, SP02/10, published in 2010.
  2. Contact details have been updated for an expression of interest in an Advance Pricing Agreement and for making an Advance Pricing Agreement application.
  3. First published.