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HMRC internal manual

International Manual

Transfer pricing: methodologies: Advance Pricing Agreements: monitoring and review


  1. The Annual Report will generally accompany the business’ tax return. The report should be sent to the CCM or, where there is no CCM, the HMRC office responsible for the business’ tax affairs and monitoring the APA using the email address A copy does not need to be sent to CSTD Business, Assets & International.
  2. The particular requirements of each report will be set out in the finalised agreement and will focus narrowly on the issue covered by the APA. The broad intention is that Annual Reports should demonstrate in a concise format whether the business has complied with the terms and conditions of the APA.