INTM410000 - Transfer pricing guidance: contents

At Finance Bill 2025-26 the UK Transfer Pricing rules were subject to reform. Detailed guidance on the reformed rules is provided at INTM 414000.

The guidance at INTM 414000 has been published in draft form prior to Finance Bill 2025-26 receiving Royal Assent so that it is in place for 1 January 2026 when the changes generally take effect.

  1. INTM410500
    What is transfer pricing?: contents
  2. INTM412000
    Transfer pricing - legislation - rules: contents
  3. INTM413000
    Transfer pricing - the main thin capitalisation legislation: contents
  4. INTM414000
    Reform of transfer pricing: contents