Policy paper

Statement of Practice 2 (2010)

Find out how HMRC interprets the Advance Pricing Agreements legislation.

Documents

Details

The Statements apply to companies (Corporation Tax and Income Tax) and explain the way HMRC interpret legislation and apply the law in practice.

Published 1 January 2013
Last updated 12 July 2019 + show all updates
  1. Contact details for an expression of interest in an Advance Pricing Agreement and the Statement of Practice 2 (2010 Annex 2 have been updated.
  2. This Statement of Practice is an update on an earlier Statement on Advance Pricing Agreements, SP02/10, published in 2010.
  3. Contact details have been updated for an expression of interest in an Advance Pricing Agreement and for making an Advance Pricing Agreement application.
  4. First published.