This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

Transfer pricing: methodologies: Advance Pricing Agreements: expression of interest


  1. The APA process is initiated by the business but HMRC always strongly recommend that an enterprise interested in applying for an APA contacts it first to informally discuss its plans before presenting a formal application. This is to ensure that the resources of the business are not wasted on an unsuitable application and to ensure that the detailed work that will need to be undertaken by the business in finalising its application is focused on relevant issues. It also gives HMRC an opportunity to outline a realistic anticipated timetable for agreeing an APA based on past experience, or to discuss other practical “process” issues with the business.
  2. The contact details for an Expression of Interest in an APA and for making an APA application are:

Andrew Skipsey (Non-Financial Services only)

Telephone: 03000 586075

or Dominic Vines (Financial Services only)

Telephone: 03000 592596



HM Revenue and Customs
Business Assets and International

Transfer Pricing Team

S1715, Floor 9, Mail Point 3

Central Mail Unit


NE98 1ZZ



Where the enterprise has a CCM they should also make the CCM aware of their interest in an APA and cc them on correspondence.

  1. The Expression of Interest should generally cover:
    • The nature of the transfer pricing issues intended to be covered by an APA.
    • Details of the tax residence of the parties involved and the importance to the wider business of the transactions intended to be covered.
    • A description of the proposed transfer pricing method.
    • An indication of the nature of any current transfer pricing enquiries, competent authority claims, and any other relevant issues that the business is aware of in the context of the suggested APA including the potential of Diverted Profits Tax to apply to the covered transactions.

HMRC’s experience is that discussion of these issues at a meeting is much speedier and more productive than correspondence. This meeting may be by phone where more efficient.  HMRC is usually able to indicate at the conclusion of an Expression of Interest discussion whether it will be prepared to consider an application for an APA. Provision of details of the proposed covered transactions and any slide presentation intended to be given to HMRC beforehand will help make the Expression of Interest meeting as productive and informative as possible.

  1. An Expression of Interest can best be evaluated where the identity of the business is known and HMRC’s experience is that there is little to be gained from entering discussions without knowing the identity of the business including because HMRC cannot make any commitment over acceptance into the APA Programme until the identity of the business is known.
  2. In the event that HMRC considers that an application should not be admitted into the APA Programme, HMRC will advise the business of the reasons why HMRC takes that view, and will allow the business the opportunity to make further representations. However there is no right of admission into the APA Programme.