How HM Revenue and Customs interprets the Advance Pricing Agreements legislation.
Statements applicable to companies (Corporation Tax and Income Tax).
Published: 1 January 2013
Updated: 8 November 2016
- This Statement of Practice is an update on an earlier Statement on Advance Pricing Agreements, SP02/10, published in 2010.
- Contact details have been updated for an expression of interest in an Advance Pricing Agreement and for making an Advance Pricing Agreement application.
- First published.